Research On Performance Audit Quality Control Of Large Audit Project

Public investment projects are funded by national, financing and use of international organizations and foreign governments, mainly to the relationship between social public interests, the public security infrastructure and public utilities projects. With the development of socialist democratic politics, the public are increasingly concerned the efficient use of finance funds and state-owned assets, the development of government performance audit is the way to the development of contemporary audit. Audit quality is the lifeline of audit work, how to further standardize the audit, prevent audit risks, promote the overall level of audit efficiency is the important role of audit quality control. Countries around the world in order to improve the efficiency of public resources, efficiency and effectiveness, performance audit quality control has become an important means of public project investment management. The quality and operation of public resources and improve the supervision of, make the public investment projects play an important role in national economic development.In recent years, with the government funded project for some large public resources, the large projects to carry out the audit appears imminent. For large project of broad and level, process more durable of the characteristics of carry out the audit projects by the quality of audit work directly reflect the truthfulness, accuracy, large audit projects to further evaluate the major audit project funding activities and social influence there for need for large audit project performance evaluation index system of audit quality control study. But from the implementation of audit standards in our country and the practice of large audit project performance audit quality control, our country performance audit quality control in the audit plan and audit implementation program, audit evidence, audit records, audit reports, audit corrective all kind of aspects provides certain normalization of standards, but did not set up a suitable evaluation model and comprehensive analysis, makes the theory and practice level there is a series of problems. Based on the analysis of the principle of performance audit quality control, procedures and methods to set up four index layer, on the basis of nine primary index and 24 secondary indexes and analytic hierarchy process to determine the index weight at all levels, and local government debt in XX province 2011 audit project as an example to carry out empirical research. For large audit project performance audit quality control problems, put forward to strengthen audit supervision, improve audit proclamation system and transparency, set up the whole process of quality control policy Suggestions.