Study On Problems And Countermeasures Of Government Audit Outsourcing Of HJ Audit Bureau

In the new era,with the promotion of full audit coverage and the transformation and upgrading of government audit work,it is urgent to solve the dilemma of audit institutions’ insufficient staff and increasing audit tasks.Outsourcing government audit projects to social audit resources and participating in government audit projects has become the only way to alleviate this contradiction,and also an effective way to promote the realization of the goal of full coverage of audit.Certified public accountants and management consulting companies outside the relevant intermediary service institutions of government audit projects can mobilize the huge energy resources contained in social audit,release the power of government audit,focus on the core business of government audit,and complete the audit work of resource revitalization and optimal allocation.In this paper,on the basis of the research at home and abroad,combined with HJ audit office of the government audit outsourcing situation and typical concrete practice,combing the existing problems and causes of government audit outsourcing,explore how to better in the backdrop of the audit for the whole of government audit institutions and the social audit resources mutually melt mutually promote common development,so as to the practice of government audit outsourcing,This paper provides theoretical basis and practical experience for reference.First of all,the article introduces the background of the government audit outsourcing,this paper expounds the necessity of government audit outsourcing and research significance,has combed the domestic and foreign scholars on the existing research results of government audit outsourcing,provided the research ideas and methods to choose,to study involved mainly define the concept of interpretation,In addition,relevant theories are analyzed and demonstrated in combination with government audit outsourcing,laying a theoretical foundation for specific analysis in combination with HJ Audit Bureau.Secondly,based on the basic situation of HJ Audit Bureau and the development of government audit project outsourcing in recent years,combined with the representative specific outsourcing practice projects,the differences between the two subjects in organizational nature,audit objectives,industry management and practice standards in the implementation of audit outsourcing in HJ Audit Bureau are analyzed.Coupled with the lack of unified specification the contract signing,practitioners competencies and asymmetry of information transmission lag,evaluation mechanism is not sound,and many other factors,the social audit institutions from the audit goal,the responsibility is not clear,part of the audit matters not thoroughly become a mere formality and a series of trial reveal summarizing the problems and risks,And dig deep into the underlying causes behind these problems.Then,according to the problems and reasons of the previous analysis,from improving the intermediary agencies access system,strengthen supervision and quality control,perfect the intermediary appraisal mechanism,the increase of strength,pay attention to the network audit and government auditors information sharing a targeted government audit institutions how to improve and promote the government audit outsourcing countermeasures and Suggestions are put forward.Finally,this paper summarizes the research and makes a plan and prospect for further research.