Open AccessGovernment Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review
Author(s) -
Mark Funkhouser,
Joan Yanjun Pu
Publication year - 2003
Publication title -
chinese public administration review
Language(s) - English
Resource type - Journals
eISSN - 2573-1483
pISSN - 1539-6754
DOI - 10.22140/cpar.v10i2.210
Subject(s) - audit , generally accepted auditing standards , accountability , operational auditing , accounting , government (linguistics) , china , performance audit , business , face (sociological concept) , political science , public relations , internal audit , sociology , joint audit , accounting information system , law , social science , financial accounting , linguistics , philosophy
Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.