Basedon Risk-oriented Audit Studyof Government Performance Auditing

The rapid development of China’s economy continues to expand, accompanied by the increase in government management of public funds and public resources, management tends to diversification, the public no longer just focuson the compliance of the use of funds and resources, but pay more attention to howtousethe funds and resources efficiency and economy. Therefore, the government performance audit is imperative, however, the current audit model can not meet the requirements of the natiional policy and the people. On the one hand, the government performance audit involves awiderangeof fields, includes not only the auditing, accounting, finance, law, etc., also include the field of environment, health care, infrastructure, management, thereisanimproving requirements on audit staff. On the other hand, a series of regulations have indicated that our country is comprehensively promoting the government performance audit, anttry to expand the scope of the audit. Thus, thereexistsaseriousmismatchbetween the realization of the requirements of the state and the reality, the maintraditional performance auditmode is the fiscal and financial revenue and expenditure audit and financial audit, duetothe audit resources are evenly distributed, the efficiency is not high, and unable to meet the national requirements. The appearance of these contradictions and the widespread existence of the government performance audit risk, thereisan urgent need to strengthen the risk management theoryand introduce risk oriented model in the government performance audit.This topic began with the way of performance auditing,making learning from folk audit and mature foreign government performance audit of the theoretical research results and practical experience for reference, combined with the characteristics of performance audit of our country, explore the applicability in our country to carry out government performance audit theory system, technical method,I hope in some extent it can establish the concept of risk, response to the audit risk, improve the effect and efficiency of government performance audit.According to the characteristics of the government performance audit, the risk oriented audit mode, the procedure of government performance audit is divided into four stages: audit project selection stage, audit planning stage, audit implementation stage and audit report stage. In these four stages, combined with the case reflects the risk oriented concept, the audit risk assessment and response throughout the audit process.