A Study on the Performance Audit on Fund for Special Purposes
Tang Ling · Economy & Audit Study · 2005
The audit concerning the economy efficiency and effect of the fund for special purposes should be shifted from the date on which the fund has been used to the date before the project has been demonstrated.The audit also should comprise the valuation of economic benefit,social benefit and environment benefit.The best ways are as follows: establishing and improving the standards related to the audit of benefit;choosing the best theme of the audit;building the monitor mechanism to coordinate the government audit,social audit,internal audit and audit of fund for special purposes.