政府审计质量的内涵、衡量和影响因素:一个理论框架  

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

作　　者：郑石桥[1] Zheng Shiqiao(Nanjing Audit University,Nanjing 211815,China)

机构地区：[1]南京审计大学审计科学研究院,江苏南京211815

出　　处：《新疆财经》2021年第1期31-41,共11页Finance & Economics of Xinjiang

基　　金：教育部重大招标项目“更好地发挥审计在党和国家监督体系中的作用研究”(19JZD027);国家社会科学基金后期资助重点项目“突发公共事件国家审计制度研究”(20FJYA001)。

摘　　要：审计质量是政府审计的生命线,若审计质量低下,政府审计就难以实现其价值功能。本文旨在厘清政府审计质量的内涵和衡量方法,并提出政府审计质量影响因素的分类框架。政府审计质量的内涵是其审计目标的实现程度,根据审计直接目标和审计终极目标,可将审计质量区分为审计项目质量和审计工作质量。对审计项目质量的衡量主要考虑发现并报告问题情况,同时结合审计业务类型确定具体的审计质量指标;对审计工作质量的衡量则可采用审计结果运用程度和审计最终效果两类指标,不同审计业务类型的审计结果运用程度和审计最终效果的具体指标不同。政府审计质量的影响因素包括审计机关内部因素、审计客体因素和外部环境因素,以及它们各自包括的更为具体的因素。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.

关 键 词：政府审计质量 国家审计质量 审计直接目标 审计终极目标 审计质量 审计项目质量 审计工作质量 审计监督体系 治理体系现代化 治理能力现代化 

分 类 号：F239.44[经济管理—会计学]