绩效审计风险探讨工商管理硕士.docVIP

绩效审计风险探讨--工商管理硕士MBA 1 Abstract Performance audit is that the audit organizations examine and evaluate the economy, efficiency and effectiveness of the fiscal incomes and expenditures in the audited entities, which is the mainstream of the current governmental audit in the worldIn “National Auditing Office’s Developing Program from 2006 to 2010” issued by CNAO, it says : “promote the performance audit overly , improve the transformation of economy growth approach, upgrade the utilization performance of financial funds as well as the efficiency and effectiveness of resource utilization , and build up the resource ----economic and environment ------friendly society ”China’s performance audit is still at preliminary stage. Because of lacking perfect method system of performance audit and the unsatisfactory quality of auditors, some problems emerge while all----level audit organizations implement the performance audit, and audit risk may occur so that the performance audit quality would be impairedProbing into the problems of risk controlling of performance audit is very meaningful for promoting the modernization of our governmental audit Performance audit risk is discussed in this paper through both normal study and case analysis. The past audit practice and research achievements of the risk control on performance audit are summarized, and the situation of risk control of performance audit between China and in other countries is compared on the basis of theory and practice. In the view of audit subject, the audit risks faced at stages such as project choosing, evaluation, causes and suggestions are analyzed , and then the risk model of performance audit is put forward. According to causes of performance audit risk , five countermeasures are suggested on risk control over performance audit , which are choosing the performance audit subject properly , improving the audit management , strengthening training , perfecting the method system of perfo