2. There are differences between them in terms of work focus. Performance audit requires auditors to pay more attention to the effect of policy implementation or special financial expenditure. The main objective of the audit is to analyze and judge the degree of realization of the results relative to the established policy fund objectives. Whether there are problems in financial revenue and expenditure is not the main objective of the performance audit project itself. The traditional financial revenue and expenditure audit pays more attention to whether there are problems, especially the standardization and authenticity of financial revenue and expenditure.
3. They are different in their functions. Performance audit can provide an effective basis for the government to judge the scientificity, rationality, fairness and effectiveness of public policies and public financial expenditures, and play an important role in promoting the government to further improve its management level and service quality; At the same time, the performance audit is also the premise and foundation for the government to implement the accountability mechanism. The traditional audit of financial revenue and expenditure mainly aims at promoting the authenticity and compliance of financial revenue and expenditure, and punishing units and behaviors with financial problems, which has a great deterrent effect in the current administrative environment.
4. There are differences between them in terms of working methods. Traditional financial revenue and expenditure audit, whether manual audit or computer-aided audit, is centered on "accounts" and audited by consulting accounts. For the performance audit, checking the income and expenditure of accounts is only a basic link of the audit project, and more energy needs to be invested in the investigation, evidence collection and analysis of "results". In these links, various investigation means and methods such as expert argumentation, sampling survey, questionnaire, online survey and on-site survey may be needed, and various scientific analysis methods such as systematic analysis, quantitative analysis, statistical analysis and model analysis may be used to help draw audit conclusions.
5. There are differences between them in terms of participants. From the professional structure of our existing auditor team, we can see that the traditional financial revenue and expenditure audit often only needs auditors to have financial audit and relevant fiscal and taxation laws and policies to carry out their work. However, due to the diversity and particularity of its working methods and evaluation objects, performance audit determines that auditors must have diversified knowledge structures accordingly. Therefore, it is necessary to strengthen the study and training of existing auditors' multi-domain knowledge, and hire relevant experts and scholars to join when necessary to meet the requirements of performance audit for capacity support.