Bulletin of
Vitebsk State
Technological
University

abstract

This article discusses the problems of conducting government audits, which include checking the administration itself (government programs). The demand for performance auditing has increased in recent years. This article describes foreign experience in conducting state audits. The purpose of the article is to conduct a comparative analysis of government audit systems used in China with foreign systems implemented in some Western countries and the United States.

As a result, a theory of external audit will be built. This analysis is based on information from the Ministry of Finance and National Statistics of China.

Foreign Experiences of Government Audits and China’s Response