Research On Audit Quality Evaluation System Of HJ Audit Bureau

With the fast development of social economy,China's economic development has also entered a high-quality development stage from a high-spered growth stage.In recent years,although China's audit quality has been greatly improved,however,it neglects the requirement and theroretical analysis of audit quality,which results in the omission and deficiency of audit quality Therefore,it is an effective measure to improve the audit quality ability and level of the government to master the audit quality and scientifically evaluate the implementation effect of audit quality.This paper first analyzes the research background of the Audit Quality of government audit institutions,puts forward the significance and necessity of theoretical research,reading the existing academic literature and expert discussion,more in-depth understanding of China's government audit quality rescarch status.Starting from the basic concept research,this paper analyes the concept of national audit quality and finds out the characteristics of the audit quality of Chinese government audit institutions,this paper probes into the factors influencing the audit quality from the aspects of audit institutions,audit personnel,project execution,audited institutions,social cconomic environment,etc.,it is found that audit institutions.auditors and other aspects of the audit quality of audit institutions have a greater impact.The thesis takes HJ Audit Bureau as the research object and carries out a multi-dimansional research on the audit quality evaluation system of HJ Audit Bureau.At the same time,referring to the relevant theories of the audit quality evaluation research at the present stage and the actual development state of HJ Audit Bureau,the Evaluation Index set of audit quality is determined for the factors that may affect the audit quality of the project,and then select a three-level evaluation index,which is consistent with the research topic of audit quality of HJ Audit Bureau,and takes the auditor's professional quality,pre-audit preparation,audit project execution,auditee and audit conclusion as the first-level indexes,after the index selection is completed,AHP and expert grading are used to give weight to the influence degree of each index on the audit quality of the audit bureau,and then the evaluation index system of Audit Quality of the Audit Bureau is established.The audit quality evaluation system was applied to HJ Audit Bureau,and the audit quality of HJ Audit Bureau was analyzed and evaluated,and the result of the evaluation was obtained,through the analysis of the assessment and scoring,we find that there are potential problems in the audit quality of HJ Audit Bureau,for example,the audit execution is not in place,the audit evidence is insufficient,the audit staff work is deficient,the human resources is deficient,the audit organization and is audited the unit's account processing is disorderly and so on.The audit quality of HJ Audit Bureau needs to be improved and improved.According to the evaluation results,HJ Audit Bureau should start from its own management system,strengthening management,improving the accountability system,improving the conditions for selecting auditors of audit institutions,improving the comprehensive quality of auditors,improving the audit quality assessment mechanism,increasing the utilization rate of results,and strengthening financial supervision over the auditees,continuously adjusting to be more suitable for the current social and economic system,can fundamentally solve the existing problems of audit institutions,reduce the number of errors,and grasp the management of audit quality from the source,no matter from audit institution,auditor or audit procedure,audit irregularities should be avoided as far as possible,so as to improve the audit quality and comprehensive audit level of HJ Audit Bureau.