Font Size: a A A

Study On Basic Theories Of Performance Audit

Posted on:2006-01-23Degree:MasterType:Thesis
Country:ChinaCandidate:M Y ZhuFull Text:PDF
GTID:2156360152985754Subject:Accounting
Abstract/Summary:PDF Full Text Request
In 1930s, economic crisis took place in western capitalist countriesagain, eventually, classical economics was denied because of itsliberalism policy. Contrasting with this, Keynesianism was approved ofby most people for its macroeconomic control idea. UnderKeynesianism's guiding principles, government spent more and more inmacroeconomic control, then, performance audit of government appeared.After that, it developed quickly, and became the most important part ofgovernment audit in western capitalist countries. But, in our country, whatplayed the most important role is financial audit and the results are thatfunds aren't used efficiently by government. Necessity and feasibility are available in our country now, it isimportant to start the research of performance audit of our government,by which, economy, efficiency and effectiveness of our government willcome into true. There are 6 chapters in this paper, including a preface---a summaryof development and studies of performance audit, nature and functions ofperformance audit, factors of performance audit, measurements ofgovernment's achievements, process of performance audit and qualitycontrols of performance audit. The first chapter: A preface---a summary of development and studiesof performance audit. There are four parts in this chapter. First, I studythe development of foreign government's performance audit and obtainthe advanced experience. Second, I put forward the necessity ofperformance audit in our country. Third, I study the development ofperformance audit in our country and put forward the problems deservingfurther research. Fourth, I carry on the summary of the textual researchmethods and put forward theories of performance audit in our countrywith academic study and game theory. The second chapter: Nature and functions of performance audit. Thischapter is the first layer of research. First, deep comprehension of thedefinition of performance audit is carried out. Second, I study theresources of performance audit, among them, the public entrustingeconomic responsibility is a theoretical basis, the new public managementsport is an environment, resources reasonable to install and exterioreconomy are realistic factors. What's more, the studying results show thatperformance audit is a kind of control behaviors in essence, and thecontrol behavior will provide new information and value. The third chapter: Factors of performance audit. In this chapter, thefour factors to research are targets, objects, scope and methods. By theway of contrasting, I put forward some new viewpoints. Among them, 1,The targets are divided into general targets and specific targets,which match the usual practice of our auditing work and will guideauditing practice. 2 , According to the doctrine of materiality, the objects ofperformance audit are items or sections which are obvious, possiblyuneconomical, inefficient, ineffective, controversial, low performance butwill be improved quickly. And, I put forward SCALAR method toanalyze work contents of performance audit, SCALAR are abbreviates ofSYSTEM, CONTROL, ANNAL, LIE, ATTEST, REPORT. 3,Usually, there are no outstanding difference between the scopeand the objects of performance audit. But, in this paper, scope ofperformance audit means the scope that auditors put jobs into.Considering that there are two parties in the behaviors of audit, one'sbehavior will affect another and be restricted by another, game theory canbe used to analyze the behaviors. Then, an analysis model is set up: B(P1 ,P2 )= P2[-b*(1- P1)]+(1-P2)[P1*(-b-c)+(1-P1)*(b+c)], byresearching, I draw the conclusion that the auditing scope can't be below(2b+c)/(3b+2c) percent of all activities of the government. 4,The method system should be layer and clear. According to this,the system has been divided into leading methods, proof collectingmethods and proof analyzing methods. Among them, leading methodsbase on control system and management results; proof collecting methodsinclude inquiry, check, observation, questionnaire, procedure anal...
Keywords/Search Tags:Performance audit of government, Economy, Efficiency, Effectiveness
PDF Full Text Request
Related items