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Study On Performance Auditing Of Our Government

Posted on:2005-04-15Degree:MasterType:Thesis
Country:ChinaCandidate:G Y WangFull Text:PDF
GTID:2156360122988822Subject:Accounting
Abstract/Summary:PDF Full Text Request
Great changes have taken place in the scope of government auditing since 1940s. Performance auditing has become the center of Government auditing, and fiscal auditing is also emphasized. Applying performance auditing or not is used to measure the efficiency of government auditing. Necessity and feasibility are available in our country now, so it is important to start the research theories of performance auditing of our government.There are three research objectives: 1) building our theory of performance auditing of our government on the reference of foreign theories and practices; 2) analyzing a performance auditing case of commonweal fund of welfare lottery; 3) analyzing other problems in performance auditing for countermeasures. Research outcomes are as follows:Some results of studying are listed:1) Identifying the concept, elements and characteristics of performance auditing of our government. It is that auditing agencies and auditors evaluate the government's administration activities and investigate whether they are economical, efficient and effective and perform public responsibility-to improve government administration activities. That is to say, auditing agencies and auditors are subjects; government administration activities are audit object; the audit goals are to evaluate economy, efficiency and effectiveness of government administration activities and provide proposals for improvement; evaluation and its extending service are the emphasis of audit function. The content includes auditing of economy, efficiency and effectiveness. Collecting, analyzing and evaluating techniques are used in auditing, the characteristics of which are that the range of audit is large and variable, audit object is indirect and difficult to be quantified and so on.2) Researching performance audit procedures of our government. Audit procedures could be divided into planning, conducting, reporting, and follow-up phase. In planning phase, it is necessary to examine the elementary things of audit object, such as the concerned policies and intentions, main activities, and work out the audit plan according to them. In conducting phase, auditors acquire audit evidences to sustain auditor's opinions. In order to acquire audit evidences,auditors need test management controls and operating activities. Then they get statutory declaration by public authorities, check audit working papers and write audit report in reporting phase. At last, they go through those effects with time lag, measures by the audited entity and effects of them.3) Illuminating performance audit report of our government. Auditors should always report the elementary things related to auditing, the brief about auditing, audit conclusion, those problems about follow-up auditing, the kind of undisclosed information and the reasons for being undisclosed and lawbreaking and rule breaking reported directly to the concerned mechanisms of government according to laws and rules. In general, Audit report is filed with the audited entity, the authorities concerned of the audited entity, the government sector of equal degree, the People's Congress of equal degree, the superior audit organ, media responsible for bulletining audit report, etc.4) Constructing the system of indexes and criteria about government performance. It concludes indexes and evaluation approaches. Indexes are made up of economic, environmental and social indicators. While evaluating, firstly auditors choose proper indexes and criteria; secondly ascertain weight; then calculate combine score; at last, confirm the performance level of the audited entity based on score.5) Analyzing a performance auditing case of commonweal fund of welfare lottery. Audit procedures, report, feedbacks by the concerned and limitations are presented.6) Analyzing other problems in performance auditing for countermeasures. The actual audit mode cripples auditing independence; economic environment makes against applying performance auditing of our government; legal norm on auditing is not sufficient for...
Keywords/Search Tags:Performance Auditing of Government, Economy, Efficiency, Effectiveness
PDF Full Text Request
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