The Integration Of Follow Up Auditing And Performance Auditing

At present, the prevailing method that the China National Audit Offices apply to the government investing projects, is successive audit. With this method, the Audit Offices are unable to examine the projects thoroughly, since the auditing evidence collection lags seriously. Therefore, in view of improving the effectiveness of auditing supervision, the auditing method should be changed to follow up auditing. The follow up auditing is a whole process auditing, which integrates the pre-auditing, concurrent auditing and post auditing.Along with the development of socialism democracy and legislative work, the whole society pay much more attention to the effectiveness. Therefore, I would like to combine the follow up auditing with the performance auditing, to innovate the auditing method applied on the government investing projects. That is to examine the performance of the each single stage of the whole project process.Section I: To analyze the general theory of the follow up auditing of government investing projects, to discuss its connotation and its feature, and to elaborate the primary contents, the concrete measure and innovating ideas about the follow up auditing.Section II: To analyze the primary theory of the performance auditing, to discuss about its development process, its historical background and its intrinsic root foundation, and then to put forward its significance and function.Section III: Based on the auditing practices, to elaborate the significance of the follow up auditing with the view of performance evaluation, to discuss about the existing questions during its carrying out, and finally put forward several suggestions on its further development.