Construction Project Investment Performance Audit Study

Performance auditing originated from America in 1940's. After near 60 years development, the auditing content is richer and method becomes more advanced. In our country, with the high economic development, traditional investment performance auditing mode which based on the authenticity and legality is already unable to accommodate our national conditions. Limitations appear continuously. It is very important to develop investment performance auditing with great efforts.This paper anatomizes the meaning, content and range of investment performance auditing. It Points out the defect in theory and practice, then addresses overall mode and strategy for developing investment performance auditing. Furthermore, this paper discusses the evaluation means and indexes of the investment performance auditing of construction projects. Lastly, it demonstrates the Performance Auditing of Yonglian Road Project.