Research on Governmental Audit Credibility:Analysis of General Trust Theory
Based on the general trust theory,the credibility of governmental audit is reflected in the subjective value judgment of various sectors of society towards government auditing behavior.The stronger the credibility of governmental audit,the higher the sense of identification,trust,and satis-faction of the Party committee,government,and the public with auditing work.The formation of governmental audit credibility needs to consider the or-ganic unity of the technical characteristics of discovering problems,the independence characteristics of reporting problems,and the responsiveness char-acteristics of rectifying problems,which means effectively rectifying problems while accurately revealing them.The influencing factors of governmental au-dit credibility include ability factor,integrity factor,and goodwill factor,which are respectively reflected in professional competence,sense of justice and objective fairness,as well as diligence and affection for the People.The above three factors have a matching relationship with the protective function of revealing problems and the constructive function of rectifying problems in the formation mechanism of governmental audit credibility.On this basis,the realizing path of governmental audit credibility is analyzed,and the microscopic investigation is taken by accountability audit of natural resources from a-bility-integrity-goodwill three dimensions model.
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