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EXPLORING THE MODES OF CPA SERVICING GOVERNMENT FINANCIAL
REPORT AUDIT Zhang Zeyan
PhD
Tashkent University of Economics 1030791301@qq.com
Abstract: 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.
Key words: CPA, government financial report audit, provide service, government audit institutions, government departments
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2. M^f'J[M],P98-103 [M], 2022,(09), P124-133
