Study On Influencing Factors Of Audit Efficiency Of Provincial Audit Institutions

As a monitoring mechanism for the implementation of the government's financial responsibilities,the government audit is an indispensable tool in the national governance system.With the development of economic and the transformation of the government functions,the expectations of stakeholders for government audits are getting higher and higher,and government audits are performing.While revealing,supervising,and resisting functions,it is also necessary to attach importance to audit efficiency.As an immune system that guarantees the modernization and stable operation of national governance systems and governance capabilities,improving the efficiency of government audits is an important basis for government governance of government audit services.Firstly,the thesis defines the auditing efficiency based on the productivity perspective,constructs the audit input-output model and the audit efficiency evaluation index from the perspective of the production factor theory and the audit immune system theory,and analyzes the factors affecting the auditing efficiency from the internal and external environment;secondly,The thesis uses data envelopment method to measure the auditing efficiency of provincial auditing agencies from 2007 to 2014,and uses the Tobit regression model to empirically test the impact of internal and external factors of provincial auditing agencies on audit efficiency.From the research,it can be found that:(1)the government intervention has a significant negative correlation with the auditing efficiency of provincial auditing agencies,(2)the financial status is significantly positively correlated with the auditing efficiency of provincial auditing agencies,(3)the auditing independence is significantly positively correlated with the auditing efficiency of provincial auditing agencies;(4)the audit task intensity is significantly negatively correlated with the audit efficiency of provincial auditing agencies;(5)the relationship between the auditing accountability and auditing efficiency of provincial auditing agencies is not significant.Finally,based on the theoretical analysis and empirical results,we propose to promote the marketization process,ensure audit expenditures,strengthen the construction of audit independence,enhance the ability of auditors to practice,and increase the policy recommendations for audit accountability.