The Research Of Government Audit Site Management

With intensified competition in the21st century, all walks of life pay much attention to workefficiency and quality, with audit no exception as it is one of the important roles of nationalgovernance. With its increased function and improved status, audit is gaining more importance aswell as higher demands. The audit bodies, that is, National Audit Office of the People’s Republicof China and audit office at all levels, begin to emphasize on work efficiency, quality control andprevention against risks.Audit site means the actual working environment where auditors collect audit evidence andcompile audit working paper in audited organizations. As the key of audit process, site work is acrucial way as well as a deciding factor in completing audit task and realizing audit goal. Audit sitemanagement, therefore, is a rewarding topic worthy of research.This paper analyses the current situation and practice of Ningbo audit site management. Thenfrom the six perspectives of cost management, schedule management, risk control, quality control,communication management and result management of audit site, it elaborates on the methods andstrategies to reinforce the management of audit site, so as to improve audit efficiency, guaranteeaudit quality, reduce audit risks and realize audit goals in the whole.