Research On Audit Quality Evaluation Of Targeted Poverty Alleviation Audit Projects

In 2013,Xi Jinping first put forward the idea of "targeted poverty alleviation",which indicates that China's poverty alleviation has entered a new era of targeted poverty alleviation.As an important part of national supervision system,national audit plays an irreplaceable role in poverty alleviation.The Audit Commission and local audit institutions should carry out targeted poverty alleviation auditing so as to play the role of auditing in ensuring the realization of targeted poverty alleviation goals.However,the quality of targeted poverty alleviation audit projects will affect the realization of targeted poverty alleviation audit objectives,which in turn will affect the realization of targeted poverty alleviation objectives.Based on this background,this paper intends to study the quality evaluation of targeted poverty alleviation audit projects from the perspective of audit institutions.Firstly,this paper elaborates on the research status of targeted poverty alleviation policy,targeted poverty alleviation audit and audit quality at home and abroad,laying a theoretical foundation for the following study.Secondly,based on existing studies and combined with goal-oriented theory,this paper analyzes the objectives and corresponding realization paths of the quality evaluation of targeted poverty alleviation audit projects from the perspectives of audit institutions management and targeted poverty alleviation audit objectives,and then forms the quality evaluation model of targeted poverty alleviation audit projects.On this basis,the quality evaluation index system of targeted poverty alleviation audit projects is constructed with "audit potency,audit result,audit effect" as the evaluation criterion and the five-point requirements of the Audit Commission on poverty alleviation audits as the evaluation content.Then,the index weight is re-proportioned by the hierarchical variable weight comprehensive evaluation method,which makes the evaluation result more objective and scientific.Finally,Guizhou,Gansu and Heilongjiang are taken as examples to evaluate and analyze the quality of targeted poverty alleviation audit projects in these three provinces in 2017,so as to prove the rationality and operability of the quality evaluation index system.Through the construction of targeted poverty alleviation audit project quality evaluation system and its specific application,this paper draws the corresponding research conclusions.Then,according to the research conclusions,this paper proposes some suggestions of constructing the quality evaluation index system of targeted poverty alleviation audit projects,completing the targeted poverty alleviation audit project accountability system,strengthening the intensity and depth of targeted poverty alleviation audit,improving the degree and depth of the use of targeted poverty alleviation audit results,and completing the targeted poverty alleviation audit results announcement system.