关键词: 国家审计, 审计功能图式, 审计保密知识, 审计整改公开, 审计效能感知

Abstract: The disclosure of audit rectification reports constitutes a crucial component of the audit result disclosure system, and the perception of audit effectiveness significantly influences public trust in government. Using experimental research methods, this study investigated the impact of the disclosure of audit rectification reports on the public’s perception of audit effectiveness, as well as the moderating effect of audit functional schemas and audit confidentiality knowledge on the relationship between the two. The findings show that making audit rectification reports public can increase the public’s perception of audit effectiveness. Compared to the public with corruption governance patterns and the public with low levels of audit confidentiality knowledge, the public with error detection and rectification patterns and the public with high levels of audit confidentiality knowledge are more likely to increase their perception of audit effectiveness after reading the audit rectification reports. Therefore, we must adhere to the disclosure of audit rectification reports, utilize the public dissemination function of audit rectification reports, and strengthen the promotion of the basic functions of auditing and the audit confidentiality knowledge.

Key words: government audit, audit function schema, audit confidentiality knowledge, audit rectification disclosure, audit effectiveness perception