2011Journal of Harbin University of CommerceRequires access

Performance Audit of Public Investment Projects Facing Problems and Countermeasures

Baowen Zhang

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Abstract

Public investment project performance audit covered the wide range of environmental requirements on the audit also higher in the audit practice,there are still many problems.This chapter from the audit mode,to ensure the independence of audit institutions,relevant laws and regulations,evaluation of system performance audit,the auditors and the audit quality of audit techniques to improve other aspects of the issues in depth analysis,and the corresponding improvement proposals to government agencies are exploring the performance of public investment projects will help to carry out audit practice,and promote public investment project performance audit objectives.

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Public investment project performance audit covered the wide range of environmental requirements on the audit also higher in the audit practice,there are still many problems.This chapter from the audit mode,to ensure the independence of audit institutions,relevant laws and regulations,evaluation of system performance audit,the auditors and the audit quality of audit techniques to improve other aspects of the issues in depth analysis,and the corresponding improvement proposals to government agencies are exploring the performance of public investment projects will help to carry out audit practice,and promote public investment project performance audit objectives.

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Available abstract

Public investment project performance audit covered the wide range of environmental requirements on the audit also higher in the audit practice,there are still many problems.This chapter from the audit mode,to ensure the independence of audit institutions,relevant laws and regulations,evaluation of system performance audit,the auditors and the audit quality of audit techniques to improve other aspects of the issues in depth analysis,and the corresponding improvement proposals to government agencies are exploring the performance of public investment projects will help to carry out audit practice,and promote public investment project performance audit objectives.

Key concepts: Performance audit, Audit, Audit plan, Joint audit, Accounting, Information technology audit, Business, Internal audit

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