Research On The Influencing Factors Of Audit Performance Of Audit Institutions In A Province

High quality has become the main theme of my country’s economic development,and efficiency has also been given priority.In order to meet the status quo of my country’s economy turning to high-quality development,audit institutions should also focus on high-quality development and improve their own work performance.Since the 19 th National Congress of the Communist Party of China,the state has attached great importance to promoting the reform of the audit management system.One of the core goals of the reform of the audit management system at this stage is to find an effective way to improve the operational performance of audit institutions.China often advocates "comparing to hard work,competition performance,and promoting the quality and efficiency of audit work",and the audit bureaus in many places have also released updates on improving audit efficiency and effectiveness,which shows that improving audit performance is crucial.Therefore,the research on audit performance of audit institutions has certain theoretical and practical significance.This paper firstly studies and summarizes previous scholars’ definitions and measurement methods of audit performance,and measures A from four dimensions: "per capita problem detection performance","per capita problem handling performance","report information approval performance",and "audit rectification performance".The audit performance of provincial audit institutions;then,on the basis of principal-agent theory,promotion championship theory,incentive theory,deterrence theory and resource integration theory,from the perspective of audit subjects,taking the audit institutions in provinces and cities from 2007 to 2020 as research samples,using The multiple regression model examines the relationship between audit coverage,audit funding level,auditors’ education level,auditors’ salary level,auditor director’s political promotion space and audit performance of audit institutions.The two methods were used to test the robustness of regression,and the main conclusions did not change.The research results show that the audit coverage is positively related to the per capita problem finding performance and audit rectification performance;the level of audit funding is positively related to the per capita problem finding performance;auditors’ education level is negatively related to the performance of report information and instruction;The performance of per capita audit finding problems and the performance of reporting information and instructions are positively correlated;the political promotion space of the chief auditor is negatively related to the per capita audit performance of finding problems and the per capita performance of dealing with problems.On this basis,combined with the influencing factors of audit performance of audit institutions in A province,this paper puts forward some policy suggestions for audit institutions in A province to improve audit performance,such as cultivating high-quality compound talents,enhancing cooperation with external professionals,and reforming auditing.Fund management system,as well as the integration and optimization of audit institution resources by improving audit institution setup,auditor management system,and optimizing audit projects.These policy suggestions provide a theoretical basis and an effective path for the auditing institutions of A province to improve their auditing performance.At the same time,it provides a certain reference value for national audit institutions to explore the influencing factors and improvement paths of audit performance.