Comparison And Analysis On Key Points Of Chinese And Overseas Government Performance Auditing

Nowadays, performance audit has been the main stream in the area of international audit. It is the most important step to develop performance audit in China, which is helpful to modernize Chinese audit. In government auditing domain, western countries have turn into the new phase with performance auditing at the core. Though each of the countries' performance auditing is characterized in different ways, the academic system is made up in the same with objects, contents and techniques of performance auditing. At the same time, it is significant to learn advanced theories and methods from western countries. In the field of performance audit, the USA, Canada, Australia, the UK and Sweden is superior to other countries in the world not only in theory but also in practice. Therefore, in this article, we compare and analyze some key point s of performance audit in the five countries such as implications, methods and standards, the characteristics and commonness of performance auditing practice in those country are of special importance for reference of the foundation and perfection of Chinese performance auditing system, which is expected to have positive effect to the development of performance audit in China. The writer research put forward her independent ideas. Experience from those countries is good for Chinese to establish their own performance auditing system.