审计整改影响审计周期决策吗?——来自部门预算执行审计的证据

Does the Audit Rectification Affect the Audit Cycle Decision?——Based on the Evidence from the Department Budget Implementation Audit

本文根据历年中央预算单位预算执行审计结果公告中的相关信息,引入生存分析方法分析预算单位前期审计整改对其审计周期的影响。研究结果显示,前期接受审计时的问题整改速度越快,再一次接受审计的概率越低,审计周期也就越长。同时,前期完成整改的问题资金多少与后期接受审计的时间跨度之间不存在统计上的显著关系。研究结果意味着审计整改情况已经成为审计机关计划决策的影响因素,这是风险导向审计理念与国家审计实践想融合的重要证据。

Based on the relevant information in the audit result announcements of budget implementation of central budget unit,this paper introduces survival analysis method to analyze the impact of the previous audit rectification of budget units on their audit cycles.The results of the study show that the faster the audit rectification speed of central budget unit in the previous stage,the lower the probability of audit in the later stage,and the longer the audit cycle.At the same time,there is no statistically significant relationship between the number of rectification problems completed in the previous stage and the time span of the subsequent audit.The research results indicate that audit rectification has become an influential factor in audit institutions’planning decision,which is an important evidence of the integration of risk-oriented audit concept and government audit practice.