Government Performance Audit Of Study

Performance audit is an important part of modern audit. It is a new type of audit which gradually took shape with the development of economic development of the society. The system of modern audit is composed of traditional audit and performance audit. Great changes have taken place in the scope of government audit since 1940s. Performance audit has become the center of government audit. Applying performance audit or not is used to measure the efficiency of government audit. Nowadays many governments have focused their attention on government performance audit. The emergence of government performance audit not only strengthens the responsibility of the departments of government but also puts the government audit towards the wider scope.Implementing the government audit is inevitable during the development of audit and is of great importance to improve the efficiency of economy and management. Although the government audit of our country has made great progress, the difference of the government audit between our country and the developed country is very large mainly because the government performance audit in our country lags behind. Moreover, the government performance audit in our country is far away from the authentic government performance audit in theory and practice. Consequently, we should take some measures to promote the development and innovation of the government performance audit.Based on the above, this thesis tries to review the past, present and future of our government performance audit from a new visual angle. It mainly discusses some questions as follows: Firstly, summarizing the theory of the government performance audit and analyzing the causes that the government performance audit came into being. Secondly, introducing the development of the government performance audit in the western countries. Then, by generalizing the situation of government performance audit...