察县审计局审计质量控制问题研究

本科论文AbstractGovernment audit is the branch of modern audit system,it is on behalf of thestate of the audit of state-owned public wealth expansion in China up to the NationalAudit Office,down to the audit bureaus at all levels as well as some special offices inthe key areas of our country government revenue and expenditures,investigating therevenues and expenditures of state-owned financial institutions and enterprises,playan important role.However,at the same time,there are also some problems in theaudit quality of our government audit institutions.The audit quality control is notstrict enough,and there are often phenomena such as insufficient pre-trialinvestigation,some auditors are not familiar with the business,and audit proceduresare not standardized,etc.Audit quality is the most important part of audit business,so the research on audit quality control has extremely important theoretical andpractical significance.Basic idea at first,this paper explains the audit quality control,about auditquality standards,the audit quality control content and the value of audit qualitycontrol,secondly introduces audit office was made in the county natural conditionand current situation of audit quality control audit office again examine county auditquality control problems and analyze the causes of the problem,finally the problemsand puts forward the feasible combination causes the constructive opinion,mainlyinclude:Strict implementation of pre-trial investigation mechanism,develop auditproject scheme in detail,strict supervision and audit implementation,full andaccurate description problem of illegal,adopts a three-level review system,timelyfiling audit file,etc.,hope this research to examine county bureau of quality controlpractice and even whole government audit institutions shall audit quality controlpractices to beneficial enlightenment.Key words:audit;Quality control;Audit evidence