2010•Shenji yu jingji yanjiuRequires access
A Research on the System of Performance Auditing with Chinese Features
Song Chang
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Abstract
The system of performance auditing includes the standards of performance auditing,the evaluation system of performance auditing and the guidelines of performance auditing,etc..Although the study on the standards and the guidelines of performance auditing has been developed to some extent,it needs much improvement.Based on theauditing law,the standards,the reporting standards,the evaluation system and the guidelines of performance auditing is studied and the system of performance auditing is being tried to establish the basis for the practice on performance auditing.