澳大利亚绩效审计创新思路对我国的启示与思考

Australian Effectiveness Auditing and the Inspiration Gained from It

绩效审计是国际内部审计师协会在1978年制订《内部审计标准》之后,正式向世界各国的审计机构和审计专业人士推行的。但在此之前,许多国家都早已实行了。但我国审计机关目前仍主要是以真实性和合法性审计为主,很少开展绩效审计。同时现有的审计体制制约了绩效审计的发展。本文从澳大利亚实行绩效审计谈起,对我国如何实行绩效审计提出了自己的看法。

The international institute of internal auditors popularize the effectiveness auditing in 1978. Before this year, many country have already implemented. But our country most develop financial statement auditing and seldom develop effectiveness auditing. At the same time auditing system restrain the development of effectiveness auditing. This essay advance own view about how to develop effectiveness auditing.