Empirical Research Of Government Audit Quality Based On The Implementation Of The Audit Results

The work of audit offices has been highly valued by the community since2003when audit storm being erupted. The audit reports is expected by the mass, the qualityof the auditing reports will be considered as well. In recent years，the National AuditOffice did a lot of efforts to improve the quality of government. However, theimplementation of the audit outcome is not satisfactory. After the nationwide auditstorm, the difficult rectification situation of audit was not improved but caught in thecycle of repeated trial, repeat offenders. These phenomena seriously affected thestandardization and seriousness of the national financial discipline. How to break thecycle and improve the implementation of the audit outcome has become the focus ofsocial attention. Moreover, carrying out the research on the government audit qualityis theoretically and practically significant to improve the level of Chinese governmentaudit, reduce the agency costs of the audit, discharge the entrusted economicresponsibility of the public resources, achieve the immune system function ofgovernment audit and realize the nature of the government audit quality.This paper introduces the fundamental theory of government audit quality, then,combined with the current situation, the factors affecting the government audit qualitywere analyzed. Some assumption has been made as following: to some extent, theresults of the audit quality can be instead of the process of audit quality to evaluatethe government audit quality; study on the implementation of the audit results is moreimportant than the investigation of the illegal audit, et al. Secondly, starting from18audit resident offices, selecting the national audit report data from2002to2008as theresearch object, using the methods of descriptive statistics and multivariate regressionanalysis, the relationship between the implementation of audit results and audit resultswas analyzed. Finally, based on the above analysis, the policy suggestions to improveour national audit quality are as followings: strengthening audit rectification andsupervision, increasing the efforts of opening audit and enforcing the audit law,improving the audit rectification and supervise linkage system, and promotinggovernment audit system of accountability to the legislation. The purpose of thispaper is to explore new idea for the government auditing theory circle and theoccupation circle.