Research On Quality Control Of Department Budget Implementation Audit In C City

With the revision of "Audit Law" and "Budget Law",the budget implementation audit is constantly standardized and improved,but also put forward higher requirements.At the2022 National Audit Work Conference,it was proposed that we should base on the positioning that "audit supervision is economic supervision first",and focus on the real and legal benefits of fiscal revenue and expenditure,the main responsibility and main business of audit.Budget implementation audit,as one of the most basic and important functions entrusted to audit institutions by the Audit Law,should constantly adapt to the level of economic development,take the latest policies and systems of the Party and the state as the guidance,constantly innovate audit work methods,explore the application of audit results,and serve the formulation of macro decisions.In recent years,audit departments have been exploring ways to improve the current situation and quality of fiscal budget implementation audit.However,from the current situation,there is still a big gap between the quality control of grassroots financial budget implementation audit and the ideal state.In addition,the number of audit quality control studies on department budget implementation audit is small.Domestic and foreign scholars focus more on the theoretical level and the perspective of firms,and lack of research on specific cases of government department budget implementation audit.The paper takes the 2021 departmental budget implementation audit of C City as the entry point.Literature research method,case study method,field research method and other methods were used to analyze the pre-audit preparation stage,the implementation stage in the audit,the report issued at the end of the audit,audit rectification and business assessment in the audit process of department budget implementation.The factors affecting audit quality were found,including insufficient auditors and lack of professional competence,insufficient pre-trial investigation,insufficient standardization of audit evidence collection,poor implementation of audit quality review system,and lack of external audit supervision.The reasons are low access qualifications of auditors,lack of accountability mechanism in pretrial investigation,insufficient guarantee of audit evidence collection system,imperfect accountability system for audit projects,and lack of hard rules in the announcement of audit results.Therefore,five countermeasures are proposed to improve the quality control of department budget execution audit: strictly selecting auditors,implementing the accountability system of pre-trial investigation,optimizing the rules of audit evidence collection,establishing a comprehensive audit quality control system,and perfecting the government audit results announcement system.This paper’s thoughts and suggestions on quality control of department budget implementation audit can enrich the existing theoretical results and provide ideas for similar research.