| Since its establishment for more than 30 years,China’s audit institutions have played an important role in ensuring the order of China’s economic and social activities,enhancing the performance of China’s financial funds,promoting the construction of engineering projects,and ensuring the vigorous development of social market economy.Since the 19 th CPC National Congress,an important decision has been made to change the national audit management system.The Third Plenary Session of the 19 th CPC Central Committee decided to establish an audit committee,which needs to form a centralized,unified,all-round coverage,authoritative and effective national audit system to give better play to China’s audit supervision function.However,the reality in recent years is that the demand for national audit is expanding day by day,the requirements for the quality and effect of national audit are also increasing,the breadth and depth of audit work are also expanding day by day,and audit plays an increasingly important role.In the current new situation of comprehensive coverage,weak audit means,insufficient professional coverage of audit talents and insufficient professional ability of national auditors have become prominent problems in promoting full coverage of audit in grass-roots audit departments.Audit institutions change their functions and participate in the work of national audit institutions through the purchase of social services,It has become an inevitable trend to solve the problems of heavy audit tasks and insufficient audit capacity.Through years of development,the government’s purchase of social services to participate in national audit has effectively alleviated the difficulties of heavy tasks and lack of capacity of grass-roots audit departments,and effectively promoted the comprehensive utilization of social audit resources.However,due to the great differences in objectives,ideas and means between social audit and national audit,There are also some problems affecting the audit quality,such as violating the audit system and failing to meet the audit objectives,when grass-roots audit institutions purchase social services to carry out audit supervision.These problems seriously affect the high-quality development of audit work and need to be solved in the next step.This paper takes the audit quality control as the main line,uses the principal-agent theory and audit quality control theory,uses the literature research method and case analysis method,combs and summarizes the research contents on the quality control of purchasing social audit services at home and abroad,and takes the social audit institutions entrusted by the audit bureau of Z county as the starting point,This paper analyzes the problems and causes of entrusted social audit in quality control,and puts forward corresponding countermeasures according to the actual business development of grass-roots audit institutions.The above problems mainly involve: unreasonable charging price of entrusted business,lack of tracking and supervision of entrusted audit projects by government audit departments,non-standard evaluation of social service institutions,and inconsistency between national audit conclusions and social audit conclusions.The main reasons for the problems are: too much emphasis on the reduction rate,lack of supervision and punishment mechanism,lack of professionals in audit institutions,and less effective communication between service institutions and audit institutions.In view of the existing problems,this paper puts forward 8 suggestions from the aspects of perfecting the system and mechanism,improving the professional quality of auditors and strict audit review.The focus of the social audit business of audit institutions purchasing services discussed in this paper is the research on quality control management,and puts forward new working ideas for the quality control of audit work through audit institutions purchasing social services in the future,so as to further improve the quality and efficiency of audit work. |
PDF Full Text Request