Research On The Quality Of Government Audit Results Announcement From The Perspective Of Auditing Requirements

As an explicit expression of the quality of government audits,government audit results announcements play an important role in promoting the modernization of government audit services.It is not only a public information to protect the citizens' right to know,but also to promote the enthusiasm of citizen participation,establish a joint audit and supervision force,and make up for the unreasonable audit expectations.From the perspective of supply and demand theory of economics,the quality of government audit results announcements is determined by demand and supply.However,in the context of advocating the establishment of demand-oriented audit services,while audit demand drives government audits to improve,it plays a role.As an important part of the government audit results announcement,as part of measuring the quality of government audits,will audit requirements become a booster for the quality of government audit results announcements?The research of this paper is mainly divided into two parts:theory and evidence.The theoretical part elaborates from the impact of audit requirements on the quality motivation theory of government audit results announcement,the impact of audit requirements on the government audit results announcement path theory and the performance theory of government audit results announcement quality.The empirical part first studies the impact of the audit requirements of three different entities on the quality of government audit results announcements.The analysis results show that the level of education as a measure of public auditing needs has a significant effect on the quality of government audit results announcements.The NPC and the government,which have a direct impact on the announcement of government audit results,have not become the driving force for improving the quality of government audit results announcements.From the results of empirical regression,the conclusions are drawn: First,the quality of the government audit results announcement is directly related to the public's cognitive level,and the phenomenon of “reverse demand” is presented,indicating that the quality of the government audit results announcement is the result of the government's strategic choice;The main target of the government audit results announcement is the public,and the auditing needs of the people's congress and the government are more to improve the quality of government audits by increasing the investment in audit institutions and improving the professional skills of auditors,selectively neglecting the government.The importance of the announcement of the audit results;third,the government has absolute control over the quality of government audit results announcements,and the lack of communication mechanisms has led to the public's demand not being able to promote the quality of government audit results announcements.The innovations of this paper are mainly as follows:First,from the research object,the previous research is to study the influencing factors of government audit quality from the perspective of demand and supply.In the context of advocating the establishment of demand-oriented auditing services,this paper from the perspective of auditing demand departure and study its impact on the quality of government audit results as part of the quality of government audits.Secondly,from the research method,from the government audited immune system function to establish evaluation indicators,the use of a more objective evaluation method-entropy weight method as a measure of government audit results announcement information,the content of the government audit results announcement text information as Empirical research on the substitution variables of the quality of government audit results announcements.Third,the conclusion is the result of the “anti-demand” of the quality of the government audit results announcement.