Research on the sustainable development and the objective of Chinese government performance audit

摘要

The social demand for audit is developed with the development of social economy, and the objective of audit is not unchangeable. With the turning of economic growth mode and the deepening of the concept of sustainable development, the objective of Chinese government audit will be changed. Based on using the experience of government performance audit in major western countries, this paper discusses the objective of government performance audit under the sustainable development concept.