The Connotation, Measurement and Influencing Factors of Government Audit Quality: A Theoretical Framework

doi:10.16716/j.cnki.65-1030/f.2021.01.003

Abstract

Abstract: Audit quality is the lifeline of government audit. If audit quality is low, it is difficult for government audit to realize its value function.This paper aims to clarify the connotation and measurement methods of government audit quality, and puts forward the classification framework of factors affecting government audit quality. The connotation of government audit quality is the degree of realization of its audit objectives. According to the audit direct goal and the audit ultimate goal, the audit quality is distinguished between the audit project quality and the audit work quality. The measurement of audit project quality mainly considers finding and reporting problems, and needs to determine specific audit quality indicators according to the type of audit engagement. Audit coverage and application degree of audit results are mainly used to measure the quality of audit work, and the specific indicators of audit coverage and application degree of audit results are different for different types of audit business. The influencing factors of government audit quality include internal factors of audit institutions, audit object factors and external environmental factors, each of which includes some more specific factors.

Key words: Government Audit Quality, National Audit Quality, Audit Direct Goal, the Audit Ultimate Goal, Audit Quality, Audit Project Quality, Audit Work Quality, Audit Supervision System, Modernization of Governance System, Modernization of Governance Capacity

CLC Number:

F239.44

Zheng Shiqiao. The Connotation, Measurement and Influencing Factors of Government Audit Quality: A Theoretical Framework[J]. Finance & Economics of Xinjiang, 2021, (1): 31-41.

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