Benefit audit problem
Benefit audit is the historical necessity of the development of government audit, which has occupied a considerable proportion in government audit in many countries. The development plan of the National Audit Office from 2003 to 2007 and the recently released development plan from 2006 to 20 10 also put forward that the benefit audit should be comprehensively promoted, the transformation of economic growth mode should be promoted, the efficiency and effectiveness of the use of financial funds and resources should be improved, and a resource-saving and environment-friendly society should be built. We believe that while the vast number of auditors are constantly practicing and exploring, the theoretical research of benefit audit should focus on the following three aspects: First, the procedures and methods of benefit audit, such as how to reasonably select audit objectives, formulate standardized implementation plans, scientifically determine evaluation standards, and effectively conduct audit evidence collection. , all need to be studied. Secondly, how to make auditors change their audit thinking as soon as possible and correctly handle the relationship between financial revenue and expenditure audit and benefit audit, authenticity audit and benefit audit in the implementation of benefit audit projects needs further study. Third, the experience summary and practical guidance research of benefit audit in finance, enterprises and other audit fields need to be strengthened. Fourthly, on the basis of studying various experiences, it is necessary to come up with a standardized model as soon as possible to better guide and serve practice.
Audit management issues
Implementing scientific audit management and constantly innovating audit management methods are important means to integrate audit resources and improve the level and level of audit work. At present, the research on audit management focuses more on the macro level, such as audit plan management and audit project cost control, while the research on audit site organization management, human resource management, project schedule arrangement and site confidentiality management is less. We believe that audit management is a systematic project. Every link of audit, from the formulation of project plan to the submission of audit report, and finally to the attention to the impact and effect of audit, deserves attention and needs to be strengthened. It is suggested that in the next research, we should broaden the perspective of audit research management, start from the micro, refine the research of audit management, and use more updated theories to guide the practice of audit management.
Audit quality control
Over the years, audit quality control has been one of the focuses in the field of audit research. Auditor-General Li Jinhua put forward at the national audit conference that the important task of the current audit work is to further improve the ability and quality of auditing according to law on the basis of fully implementing the Scientific Outlook on Development, and advocated that all localities should proceed from local conditions, conscientiously sum up practical experience, creatively carry out audit quality control, and strive to explore more specific and effective audit quality control methods. The development plan of 2006-2065 438+00 requires constantly improving the audit quality control system, strengthening the whole process quality control of audit projects, implementing the work objectives and quality requirements of all aspects of audit work, implementing the audit quality accountability system and preventing audit risks. It can be seen that audit quality control has always been the focus of audit theory research in China. We believe that audit quality control is systematic, because it controls all aspects, elements and the whole process of audit work. Judging from the current research results, the research is limited to one aspect, such as auditor management, audit site management, audit report, audit review and so on. We suggest that it is necessary to systematically study the factors and links that affect audit quality, and pay more attention to the influence of each link on audit quality and the relationship between them, so as to provide basis for the whole process of audit quality control.
Economic responsibility audit
Economic responsibility audit is the beginning of audit, and it is also one of the long-term and important tasks of national audit. The revised audit law also provides a legal basis for audit institutions to carry out economic responsibility audit. However, at present, there is no unified guiding framework for the content and evaluation criteria of economic responsibility audit; Second, the economic responsibility audit procedure is not standardized; Third, it is difficult to draw a clear line between direct responsibility and supervisor responsibility in economic responsibility audit. In view of the above problems, in the next step of audit theory research, on the one hand, we should study and summarize the experience of economic responsibility audit of audit institutions, distinguish different audit objects such as local party and government leading cadres and heads of state-owned enterprises, and put forward a guiding framework for audit content and evaluation standards; On the other hand, it is necessary to further study the similarities and differences between fiscal revenue and expenditure, budget execution audit and economic responsibility audit in terms of audit objectives, audit priorities and audit handling, and correctly handle their relations. At the same time, how to further deepen the economic responsibility audit with benefit audit remains to be studied.
Advanced auditing techniques and methods
Popularizing and applying advanced audit methods is the key to improve audit efficiency, prevent audit risks and ensure audit quality, and it is also the inevitable requirement of scientific and modern audit work. At present, although the methods of internal control system evaluation, important level test and audit sampling have been applied in audit practice, the normative problems have not been well solved. For example, the determination of importance level is usually judged by auditors according to audit experience, which is arbitrary, and the importance level directly affects the determination of audit sample size and the control of audit risk. We suggest that in the following theoretical research work, besides introducing and popularizing advanced audit methods in time, we should also pay attention to the practical requirements of these methods, constantly sum up some good audit cases that have been proved to be effective, and introduce some expert experience if possible to better guide and standardize the application of these methods.