Study On Standards Of Government Performance Audit Risk

At present, the study on theory and practice of government performance auditing in China has just started, and is still at the exploratory stage. It also has a long distance to go compared with the developed Western countries. Faultiness of study on the government performance audit risk focus on lacking of a study by numbers of risk facor analysis. Under the circumstances, in the light of realities in China, this thesis divides the government performance audit risk factors in a new way in our country on the basis of studying others' research and referring foreign advanced experience. This thesis also designs the response to the government performance audit risk in order to contribute to perfect our theoretical research on performance auditing and advance practices of our government performance auditing.This thesis consists of the following seven parts:Introduction. In this part, we point out that the reason we study the performance audit risk, and the research purposes.Part one, the introduction of government performance audit risk. This part discusses the origion, the theoretical meaning and the applicative value of the study on government performance audit risk.Part two, discussing the associative theoretical category of government performance audit risk and introducting the development status of the government performance audit risk.Part three and part four are the main contents of this thesis. In the three parts, we analysis the risk of the government performance audit. And then, we discuss the usage of the new model.Part five, taking the item of performance auditing for the Marine Fisheries Service for example and by contrasting with the risk model, we use the new risk model to analysis risk factors and the response. We give some advice on how to reduce the risk. This part provides experience and lessons for us to control the performance audit risk.Part six, conclusion and suggestion. In this part, we summarize this thesis, point out the limitation and put forward some suggestions. There are tow innovation in this thesis, one is constructing the new risk model of government audit in China and makes the new risk model can better show the praxis and need of our government auditing practice; one is providing the basis for quantifying the government audit risk.