This paper explores some reasons for the neglect of performance auditing on China mainland and uses the value for money auditing of Hong Kong Special Administration as an example and finally proposes some new thinking on the development of performance auditing in the future practice.
本文介绍了香港特别行政区的衡工量值式审计。
The Director of Audit carries out two types of audit: regularity audits and value-for-money audits.
审计署的审计工作分为两大类，分别是合规性审计工作和衡工量值式审计工作。
Inspiration from Value for Money Auditing in case of Hong Kong Special Administration Region;
香港特别行政区衡工量值式审计给我们的启示
audit of effectiveness measurement procedures
对效益衡量程序的审计
Investment Audit under the Model of List Valuation on the Engineer Amount;
基于工程量清单计价模式下的投资审计
Probe into the Capital Construction Audit under the Quantities-bill-based Valuation Mode;
工程量清单计价模式下的基建审计探讨
Discussion on Final Accounts Auditing of Construction Project based on Engineering Quantity List Valuation Model
谈工程量清单计价模式的建设工程决算审核
Measurement Standards of CPA Independency;
试论注册会计师审计独立性衡量标准
Study on Unbalanced Bid Model Under the Figure Pattern of the Bill of Quantities
工程量清单计价模式中不平衡报价模型研究
The disequilibrium price in the model of the bill of quantity and controlling;
工程量清单计价模式下的不平衡报价及控制
Control of disequilibrium price in the modes of price calculating of bills of construction Quantity;
工程量清单计价模式中对不平衡报价的控制
Impact of Fair Value Measurement on Independent Audit Under New Accounting Standard
新会计准则下公允价值计量模式对独立审计的影响
The study on the methods of finance investment appraisal and evaluation under the bill of quantities mode;
工程量清单计价模式下财政投资审核方法探讨
Fair Value--the Future Measurement Mode of Derivative Financial Tools;
公允价值——未来衍生金融工具计量模式
Study on Fair Value Measurement Models of Financial Devrivatives Instruments
衍生金融工具公允价值计量模式研究
Research on Construction Cost audit Based on Mode of Bill Quantity;
基于工程量清单计价模式下的建设工程造价审计研究
Project audit research of the university infrastructure and renovation project under the bill of quantity valuation model
工程量清单计价模式下高校基建修缮工程审计研究
quality of audit work and report
审计工作与审计报告质量
post-audit quality review
审计工作质量事后检验