【作者】 赵保卿； 盛君；

【机构】 北京工商大学商学院； 德勤华永会计师事务所有限公司北京分所；

【摘要】 国家审计成本是国家审计机关和人员在审计活动过程中,为实现审计目标所发生的各种耗费。价值链预算铸造了"国家审计成本控制链"。国家审计成本需要通过预算编制、调整与评价等以提高审计质量。国家审计成本预算的编制包括总预算的编制、项目预算的编制。审计成本预算执行过程中,需要对其进行调整。借鉴平衡记分卡思想,结合国家审计的特点,可构建基于成本预算的国家审计成本控制效果评价的四个维度:效益、风险和质量控制、员工学习与被审计单位关系管理。根据国家审计成本的特点,可从审计项目中期战略和审计短期运营循环角度描绘审计成本控制链。更多还原

【Abstract】 Today, our national audit causes more and more attention, We are trying to do a good job in all aspects of the audit work, but having ignored the input costs at the same time. A number of audit failure cases tell us that there exists cost-ineffective Phenomenon. As we all know, the model preparation of an appropriate cost budget adapts to the changing needs of the environment. It is the need to raise the level of the quality and audit efficiency. Of course, this also includes the need to reduce the cost of the audit, the need for cost control. Therefore, this issue has caused many domestic scholars’ concern. Cost budget is a human activity that is at the core of cost-benefit control and also is an ongoing dynamic process. National Audit costs occur in National audit institutions consuming various of resources such as people, finance, time, information and opportunities for certain purposes in the audit process. At the beginning of my paper, I introduce our National Audit quality control’s current situation through questionnaires and statistical analysis, and then cast a chain of National audit cost control and a basic flow of audit cost budget through value chain budget.更多还原