Author: Zhang, Zeyan

Annotation: 本文以推进各级政府财务报告审计工作的全面性和高效性为宗旨，探索政府审计和注册会计师审计的相互协作模式。通过政府财务报告审计不同任务分析,探究实现政府审计工作的规范性和科学性的路径。以“理论基础——现实需求——合作模式”的研究思路，首先综合运用竞争优势理论、协同理论、交易成本理论等理论，剖析两者之间的内在逻辑和辩证关系；然后，立足于不同的审计视角，分析注册会计师(CPA)和政府机关审计两类审计主体在对政府财务报告审计的作用，提出注册会计师参与政府财务报告审计的两种可能的合作模式，即政府审计机关或政府部门购买政府财务报告审计的服务. With the purpose of promoting the comprehensiveness and efficiency of the audit on government financial report, this paper tries to explore the modes of mutual cooperation of government audit and certified public accountant audit in the implementation of government financial report audit, so as to achieve the standard and scientific nature of government audit. Under the concepts of "theoretical basis---practical demand----cooperation model", firstly, apply the theories , which include competitive advantage theory, coordination theory and transaction cost theory, to analyze the roles and function of government audits and CPA audits in government audit and certified public accountant audit, analyze the inherent logic of CPA's participation in government financial report audit, discuss the realistic needs of the two audit subjects to participate in government financial reports audit, and put forward two possible modes for CPA to participate in the audit of government financial reports, that is, providing CPA and audit services for government audit institutions and government departments in government financial report audit.

Keywords: CPA，政府财务报告审计，政府审计机关，政府部门，提供服务 CPA, government financial report audit, provide service, government audit institutions, government departments

Pages in journal: 465 - 467