Font Size: a A A

A Study On The Auditing Quality Of Yunnan Provincial Government

Posted on:2016-11-07Degree:MasterType:Thesis
Country:ChinaCandidate:F C XieFull Text:PDF
GTID:2279330470455480Subject:audit
Abstract/Summary:PDF Full Text Request
Along with our country socialist market economic system and the improvement of the construction of democracy and legal system in depth,the factions of audit supervision strengthened, expect more and the social public to the government audit is higher, economic and social development in the service of auditing plays an increasing important role in the. All of the government audit quality put forward higher requirements. Audit quality is the comprehensive reflection and embodiment of audit work, is the life of audit. The government audit has become a hot topic of social concern, and the focus of the government audit is the audit quality. Closely related to the development of government audit quality and audit work throughout the country, but also an important embodiment of the national audit authority.Analysis of the quality of government audit institutions audit work,need to clear the audit supervision, prevention against disclosure, three kinds of mode of action on the basis of considering the mutual influence and effect, effect and comprehensive effect. In this paper, the16city of Yunnan province (state) audit data auditing organs as the analysis object, using multiple regression analysis method, measurement test on the level of government audit quality in Yunnan province audit department.Measurement results show that:Yunnan province audit has played a significant effect, regardless of the amount involved in the illegal and should be returned to the finance amount is very significant, with the increase of the amount of audit efforts to deal with illegal, decreased significantly.Finally according to the results of analysis and discussion, pointed out the current government audit work problems and deficiencies, and puts forward some specific suggestions and solutions.
Keywords/Search Tags:Government audit, Audit quality, Empirical test
PDF Full Text Request
Related items