The Analysis of Governmental Performance Audit About Financial Expenditure

摘要

Traditional performance auditing of financial expenditure is not help to seize auditing focus and not clear auditing risk.Risk-oriented auditing is a new auditing model.It can improve auditing effectiveness and lower auditing risk.But, in our country, governmental performance auditing of financial expenditure is in start stage.In this essay, draw lessons from other countries and propose our development countermeasures.