Performance Audit Quality Evaluation Framework And Application Research

Performance audit in China started late,and the overall level of performance audit quality is not high.To improve the quality of performance audit,we must first make clear how to measure and evaluate the quality of performance audit.Some scholars try to establish a multi-index comprehensive evaluation system to measure the quality of performance audit,but these evaluation methods are mostly analyzed from a quantitative point of view.On the one hand,it is difficult,on the other hand,the applicability is not strong,and cannot really play its role in audit practice.Therefore,the main objective of this paper is to construct a feasible performance audit quality evaluation framework.On the basis of systematically combing the relevant literature of performance audit,this paper analyses the shortcomings of the existing ways of performance audit quality evaluation,and puts forward a new feasible way of quality evaluation.This paper holds that auditors' thinking activities determine the thinking elements of performance audit,and ultimately determine the quality of performance audit;performance audit reports can reflect the quality of performance audit.By interpreting the text content of performance audit report or case,we can evaluate the quality of performance audit from the thinking elements of performance audit.Questionnaire survey verifies the feasibility of this performance audit quality evaluation path.Using Richard Paul's thinking model for reference,this paper analyses the thinking process of performance auditors in making audit judgments,and extracts seven thinking elements of performance auditing,namely audit objectives,key issues,concepts,audit standards,audit evidence,audit judgments and audit results.According to Paul's thinking standards and the professional characteristics of performance auditing,the quality standards of thinking elements of performance auditing are formulated,and the quality standards are finally screened and determined based on the results of the questionnaire survey,and the quality evaluation framework of performance auditing is constructed.Finally,the Hong Kong Audit Commission's management audit case for public hospital project and G highway performance audit case are selected.The framework of performance audit quality evaluation is applied to specific audit cases,and the quality of performance audit is evaluated,which verifies the feasibility and effectiveness of the framework.The evaluation method proposed in this paper is a new quality evaluation method which has never been discussed in other literatures.The framework of performance audit quality evaluation is based on the thinking level of performance audit,and takes the information carrier of performance audit results as the object of consideration.It is easier to evaluate the results of performance audit from the thinking elements of performance audit,and the cost is lower.The performance audit quality evaluation method is easy to identify the quality defects in the performance audit cases,and to analyze the deficiencies in the performance audit work,which has a guiding role in improving the quality of performance audit.