SOCIAL WORK AND MANAGEMENT ›› 2019, Vol. 19 ›› Issue (5): 113-118.

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Research on Performance Audit of Financial Funds

LIU Si, TANG Li   

  1. School of Management, Guangdong University of Technology, Guangzhou, Guangdong, 510520, China
  • Received:2019-03-13 Online:2019-09-15 Published:2019-09-23

Abstract: At present, theoretical framework for the performance audit of China's financial funds is still not perfect, resulting in the phenomena such as slow progress in performance audit projects and lack of practical guidance. This study constructs the financial performance audit route from four aspects, namely the audit goal, audit principle, audit content and performance status, and puts forward five countermeasures and suggestions, which are choosing audit projects selectively, strengthening the construction of audit subjects, hiring external experts, making overall arrangements for audit projects, and paying attention to the application of various audit methods.

Key words: performance auditing, financial funds, performance auditing standards

CLC Number: 

  • F239
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