政府审计质量的衡量研究：基于程序观和结果观的检验

The Measurment of Government Audit Quality:Based on Procedure Viewpoint and Outcome Viewpoint

政府审计质量的衡量研究具有重要的理论和现实意义。已有的文献将审计质量区分为程序审计质量与结果审计质量,本文试图进一步从哲学、法学和经济学的视角诠释程序审计质量与结果审计质量的理论基础,并以2005至2007年间参加"全国优秀审计项目评选"的审计项目为样本,研究发现程序审计质量对于结果审计质量具有显著的正面影响。同时,审计对象、审计主体等因素也在一定程度上影响了结果审计质量。

The research on measurement of government audit quality has significant theoretical and realistic value. Extant literatures divide audit quality into procedure audit quality and outcome audit quality. This paper attempts to provide the theoretical foundation of procedure audit quality and outcome audit quality from the viewpoint of philosophy, law and economics. Using the data of audit projects which attended national excellent audit projects match from 2005 to 2007, this paper finds that procedure audit quality has positive effect on outcome audit quality In addition, audit object and audit subject also affect outcome audit quality.