A Study On Quality Control Of Chinese Government Performance Auditing

Along with world resources crisis intensifying,the public resources scarce contradiction is even more incisive. More and more countries devotes in enhancing the"economy, efficiency and effect"in utilizing the public resources by government. In order to do so,it's necessary to supervise and improve the situation of using public resources by government,and government performance auditing is becoming more and more important in proportion. In many developed countries,government performance auditing has been the main part of government auditing. In"National Auditing Office's Developing Program from 2003 to 2007"issued by CNAO,it says:"Performance auditing would be paid the same important attention as legality and regularity audit. Performance auditing proportion in the whole government auditing work would be enlarged year by year,and the resources invested in it will reach a half of all the auditing investment".But at the same time,performance auditing in our country is at the start stage,performance auditing lacks relative quality control method and system guarantee,and it's very urgent to carry out relative study,so that to learn the other countries'experience and apply it,and improve our country'performance auditing. This article will make some beneficial attempts,in order to enrich and improve our country'quality control theory of performance auditing, and strives to apply the theory in concrete studying.On the basis of the theory of performance audit and quality control,in this paper, the primary concept is studied first,second, the characteristic of the government performance,then the basic frame of the quality control. At the end of this paper, the key auditing procedures will be studied.Audit quality embodies quality of audit work and quality of audit product. The...