Research On Performance Auditing Risk

Every audit is risky. It is no exception for Performance Auditing. Comparing with other auditing, Performance auditing has its distinctive places; the question of performance auditing risk also has a lot of special places, so it is necessary to study it systematically in order to prevent it from happening. On the basis of analyzing the concept and characteristic of risk, auditing risk, this thesis discusses the concept and characteristic of performance auditing; then make a concrete analysis of the reason why the risk happens from audit subject, object, surrounding etc. And lead into case carrying out thorough analysis .From the two aspects of Quantitative analysis and Qualitative analysis, this thesis illustrates the methods of performance auditing risk estimation, establish the model of performance auditing risk. At the same time, showing that how can control and decrease the risk of performance auditing risk from regulation designing, quality of the auditors aspects and so on.