Performance of Auditing Procedures by Governmental Auditors: Some Preliminary Evidence.
通过随机响应技术调查政府审计师未执行规定审计程序却虚假签字的情况，发现州级、非公务员体系及未获认证的审计师虚假签字率略高，但差异不显著。
Abstract ABSTRACT: The evaluation of the quality of governmental auditors work is of keen Interest among governmental audit policy-makers. However, as there is little published evidence on which to base such evaluations at this time, this paper discusses the results of an exploratory study on the subject. The study assumes that the extent to which an auditor actually performs the audit procedures prescribed by a given audit program is an important Indicator of the quality of the auditor's work. Accordingly, responses were sought from governmental auditors at all levels of government as to their failure to perform prescribed procedures, even though they affirmed performance through sign-offs on their working papers. To offer anonymity to the respondents and to encourage truthful responses, the survey was based on the randomized response technique. The findings Indicate that a number of false sign-offs have occurred among governmental auditors as a group. Within the governmental group, the study found that false sign-off rates were slightly higher among auditors at the state level than those at the federal level. Also, rates were slightly higher among auditors not working under a civil service system than those who were, and higher among those who were not certified compared to those who were. It also found that independence of the audit function was not helpful in explaining positive false sign-off rates. However, the significance of these differences as a way of describing the false sign-off rates of governmental auditors was not strong.