浅析会计师事务所在我国绩效审计中的效用

Analysis on the Effectiveness of Accounting Firm Performance Auditing in China

分析了我国政府绩效审计的现状,在会计师事务所审计优势的基础上提出会计师事务所参与政府绩效审计的建议,建议把会计师事务所审计同政府绩效审计有机结合起来,可更好地为我国政府绩效审计服务,同时实现双赢的局面。

On the base of analysis of the present situation of the government performance auditing in China and its advantages, the suggestion of accounting firm＇ s participation in government performance auditing is put for- ward to better serve the government performance audit, and to achieve a win - win situation.