Empirical Research of Government Audit Quality:Based on the Experience Data from the Resident Audit Office

Audit office has been paid much attention since 2003.People not only pay attention to the audit work reports,but also focus on the audit quality of audit office.The audit quality is determined by both the quality of audit report and the implementation of audit.And the major problem discovered in the report is the key element to reflect the audit quality.Using the data from audit office since2002 to 2008,the relationship between the audit results and the implementations of the audit results has been researched.The results show that the judiciary's handling of illegal workers can play a very good deterrent,and the implementation of audit has positively related to the audit quality.