Study of Performance Audit in China

摘要：

In recently years, performance auditing became an increasingly hot subject that people devote to study. This article will start with statistical analysis and induction on research bibliographies that were published in domestic authoritative accounting audit journals to arrive at a conclusion that topics such as performance auditing comparison, performance auditing method, external environment and final data reduction are currently among the most concerned ones in studying performance auditing. Then take statistics of key words as reference to select bibliographies and elaborate the article from four aspects. Thus to conclude that audit method, laws and regulations, as well as result utility are the key points of future study in performance audit.

关键词： Performance audit Summarize Theory and Practice Audit method

作者: HAOYu-gui JINXi

作者单位: School of Accounting, Hang Zhou Dianzi University, P.R. China, 310018

会议类型: 国际会议

会议名称: 2010 International Conference on Public Administration(6th)(2010 第六届公共管理国际会议)

会议地点: 澳大利亚堪培拉

会议语种:英文

页码: 230-236

在线出版日期: 2010-10-22（万方平台首次上网日期，不代表论文的发表时间）