【作者】 马伟杰；

【导师】 赵宝柱；

【作者基本信息】 华北电力大学（北京） ， 会计学， 2007， 硕士

【摘要】 凡是审计就有风险,绩效审计也不例外。绩效审计较之于其他审计有其不同之处,因此有必要对其进行深入、系统的研究。本文在分析风险、审计风险的涵义、特征的基础上,对绩效审计风险的涵义、特征展开论述;从审计主体、审计客体、审计环境等具体方面详细分析绩效审计风险成因,并在此基础上引入案例进行深入分析;从定性分析与定量分析两方面说明绩效审计风险评价的方法,建立绩效审计风险模型,并指出对绩效审计风险进行有效地防范和控制要从制度设计、人员素质等方面着手。更多还原

【Abstract】 Every audit is risky. It is no exception for Performance Auditing. Comparing with other auditing, Performance auditing has its distinctive places; the question of performance auditing risk also has a lot of special places, so it is necessary to study it systematically in order to prevent it from happening. On the basis of analyzing the concept and characteristic of risk, auditing risk, this thesis discusses the concept and characteristic of performance auditing; then make a concrete analysis of the reason why the risk happens from audit subject, object, surrounding etc. And lead into case carrying out thorough analysis .From the two aspects of Quantitative analysis and Qualitative analysis, this thesis illustrates the methods of performance auditing risk estimation, establish the model of performance auditing risk. At the same time, showing that how can control and decrease the risk of performance auditing risk from regulation designing, quality of the auditors aspects and so on.更多还原