国家审计购买社会审计服务的风险防范——基于湖南省高速公路跟踪审计的案例分析

The Risk Prevention of the Purchase of Social Audit Services by the National Audit Agency——Based on a case study of the hunan province highway tracking audit

文章以湖南省审计机关在高速公路跟踪审计中购买社会中介机构审计服务的案例为研究对象,从风险防范的角度对其运作实践进行了总结和提炼。研究发现,湖南省审计机关在购买社会审计服务中,兼顾效率和社会组织培育两个目标,针对审计产品的特殊属性,形成了一套全过程"控制+激励+业务指导"的风险防范机制,较为有效地防范了政府购买服务中的审计质量风险,对现阶段我国审计专业领域的政府购买服务及社会组织培育发展的实现路径进行了有益的探索。

This paper is based on a case study of the purchasing social audit services by the Hunan province national audit agency in highway tracking audit,summarizes and refines its operational practices from a risk-protection angle. The study finds the case considers both efficiency and social organizations development,and forms a full-scale risk-protection mechanism from the specific attributes of the audit products against the risks of the government buying social audit services. Meanwhile,this case has conducted a useful exploration of the path of social organization development in audit sector at this stage.