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The CPAs have been delegated to audit the financial statements of Federal, State and Local government in U.S.A.. Provisions of the 9th Law of Audit in the Republic of China state that the Ministry of Audit (MOA) and audit cffices under the jurisdiction of the MOA can consult the professional group, but the MOA doesn''t delegate the CPAs to audit the government financilal statements in actual. As many scandals in the govermment activities recently, it influences the confidence of common people about the quality of government activities. And the MOA has beeing faced the challenges by the increasing-quantity and quality of government audit business. We hope that the quality of governnent audit can be improved and the goal of government audit can be reached by delegate-audit.
In this study, the main materials are from the questionair and the research mothod is the factor analysis. The purpose is to learn what significant factors are relevant if delegate-audit will be put into practice. The targets for research are the auditors of the MOA and audit offices under the jurisdiction of the MOA, the CPAs, and the accounting science body.
Form all respondents, there are seven factors about whether the delegate-audit should be implemented or not in this empirical outcome. The sequence of the seven factors is "To promote the quality of the government audit and to forward the development of the government profession.", "To develop the effect of the government audit", "General-situation with operating and existing periods of the audited agencies. , " "Management control and budget formation of the audited agencies.", "Complying the political system and supervise", "Establishing the lawful system and raising the productivity of the government audit.", and "Safety problem".
Most of the respondents agree with implementing delegate-audit, little has no idea. The state-operated enterprise is the agencies suiting to implement delegate-audit and the financial statements audit is the type applying to impltment delegate-audit. "Accepting the CPAs apply for government audit business and deciding the suitable CPAs by the MOA and professional board both" is. considered the best way to delegate. Synthesizing the empirical conclusion, delegate-audit is the plan to put in practice possibly and also is the medium to let goverment audit in the R.O.C. be reached to perfect.
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