Research on Government Audit Quality Control Based on the PDCA Cycle

Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v7i2.5173

Xudong Yao

Northwest University of Political Science and Law, Xi'an 710122, Shaanxi, China

Abstract

The enhancement of government audit quality is crucial for promoting transparency, efficiency, and accountability in government governance. Introducing the PDCA (Plan-Do-Check-Act) cycle quality management model can establish a scientific and standardized control system, thereby enhancing audit professionalism and work efficiency. This article explores the application of the PDCA cycle in government audit quality control, providing a reference for constructing an efficient and standardized audit quality control system.

Keywords

PDCA cycle; government audit; audit quality; quality control

References

[1] Cai Zongbao. Research on Audit Quality Control of Accounting Firms Based on PDCA [J]. Business Accounting, 2021(23):66-68.
[2] Tang Xingfeng. Exploration of Enterprise Audit Project Quality Based on the PDCA Management Model [J]. Contemporary Petroleum & Petrochemical, 2022, 30(03): 45-49.
[3] Li Xiaoning, Zhang Yiming. Research on the Construction of a Full-Process Audit Quality Control System Based on the PDCA Cycle [J]. Journal of Xi'an University of Finance and Economics, 2023, 36(06): 80-93.

Copyright © 2026 Xudong Yao

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License