效益审计标准的选择和确定--以某单位国家建设项目设备效益审计为案例研究

在效益审计中,选择和确定合适的审计(评价)标准是非常重要的环节。它是保证效益审计质量的一个必要条件,也是审计人员提出审计意见、做出恰当审计结论的基本依据。本文以某单位国家建设项目设备效益审计作为案例,结合《世界审计组织效益审计指南》,对审计标准问题进行了分析和探讨。最后,就我国政府审计机关在效益审计中如何选择和确定“合适的”审计标准提出几条建议,以期抛砖引玉。

The Deciding on Criteria for Performance Auditing

The phase of deciding on criteria for auditing is very important in performance auditing.It is an essential condition that ensures the quality of performance auditing and also a fundamental basis on which auditors put forward adequate audit conclusions.The article concentrates on the problems confronting audit standards,and finally provides some suggestions,after studying the case of the machines performance auditing of a national program.