The Research On Government Performance Audit Project Standards

With the deepening reform and opening up and economic construction in China,the improvement of people’s living standards, social wealth gradually increases andpublic resources government owned are increasing. Therefore, its public economicresponsibility becomes bigger and bigger. Effective supervision and an objectiveevaluation of the performance of government’s work is the basic requirement ofgovernment’s performance auditing. Compared with foreign countries, Chineseperformance of government’s performance auditing is limited, the audit working flowlacks of standardization, especially lacks of unity, scientific project approval standardsof government performance auditing items.The project approval of government performance auditing is the first step of auditprogram, whether the choice is correct or not will directly affect the quality andefficiency of the following audit work. Initially, this paper generally discussed thedevelopment and theory of performance auditing, introduced the work process andexisting problems of government auditing work program, analyzed the requirements andprinciples of auditing project approval, and conformed the standard, index and methodof auditing project approval.Initially, this paper analyzed and ascertained master plan of performance auditingfrom audit requirements of auditing body, the value of audit project, the situation ofaudit resources. Ultimately, combined with the principle of setting up the audit, itidentified the standard and index of auditing project approval. Subsequently, accordingto the auditing standards and index and the adoption of appropriate methods, the thesisselected the auditing items which need to be audited this year from the optional auditingitems.