Government Analysis Of Factors Affecting The Scope Of Audit

"2006 to 2010 Audit Planning" is formulated with a view to strengthening State supervision through auditing, maintaining the fiscal and economic order of the country, improving the efficiency in the use of government funds, promoting the building of a clean government and building a resource-saving and environment-friendly society; Play fully State supervision through audit in the role of macro-management, raising observations and recommendations from policy measures and institutional mechanisms, accelerating to reform and strengthen macro-management." 2008 to 2012 Audit Planning" point to promote democracy and rule of law, protecte national security, protecte the national interest, move forward performance auditing, and actively explore for large investment projects, major public issues such as sudden; Dividing the finance to six types of audit, include banking,business, economic responsibility, resources, environment and foreign, deepening audit objectives, content and requirements of each type. Considering promoting rule of law , guarding people's livelihood and reforming as a point. Fully playing the function of"immune system"to protect national economic and social audit, enhancing the audit capacity and improving the overall level of audit work, promoting democracy and law, protecting national security, protecting national interests, ensuring the development of national economic and social comprehensible and sustainable.Planning from 2006 to 2008, the tendency of the government's has a little change. Planning 2008 emphasized national economic security, planning 2006 specifically mentioned the commercial bribery and punishment of corruption . We can see that the planning 2006 pay attention to strengthen the power of supervision and planning 2008 regard national security safeguarding as the main goal. The financial crisis which extended in 2008 by the United States sweeping the world, China has failed to escape, which makes the Chinese government recognizes the imperfections of China's financial system and national economic security. So after financial crisis, the Chinese government take immediatly measures to ensure the country's economic security, including improving the financial system, improving government supervision of capital markets and so on. The government put the focus to audit and supervision of economic security in that situation.We can note the change of the focus of government audit, then we can see that the focus of audit change with international and domestic environment.This paper will divide government auditing into five stages, namely the financial monitoring phase, phase to maintain financial discipline, macro-control stage, right control stage, national security stage. Through environmental analysis of the five stages, summed up a number of factors which influence government audit, and then refer to the relevant literature, extracted 11 factors that affect the scope of government audit. Following the relevant principles and procedures of the survey, and designing a questionnaire. Then in consultation with relevant experts, perfect the questionnaire. Conducted by SPSS.17 for principal component factor analysis with recycling questionnaires. On the basis of component factor analysis, require the 11 factors to three principal components factor which eigenvalue greater than 1 and over 60% of the cumulative contribution rate. Analysize three principal components and name the three principal components so that it can generally include representatives of the factors.We make two Logistic analysis according to the three principal components and the appropriateness of government response. Prior to analysis, made three assumptions, namely: the first principal component impact the proper scope of government auditing significantly, the second principal components impact the proper scope of government auditing significantly, the third principal components does not affect the adequacy of audit scope significantly. Through analysis, the first principal components impact the scope of the audit of government significantly. We need to acquire that impact of these factors to the government audit scope based on the precious conclusion in the current situation.By impact analysis of several important factors, combined with summary of the previous five stages of analysis, we give to the advice that the next stage of the government audit should focus on performance audit, highlighting the economic responsibility audit. Finally give advice to it which on how to perfect performance audit and highlight the economic responsibility audit.