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he Dutch ($29.11 billion) quite, far higher than at the time of some powers, such as Iran ($10.586 billion). After the second world war, a period of time, the fast development of economy. The 1946-1949 average annual GDP growth rate of 6.4%.

 

Second, cause relative price changes and a factors is the change of the technology. Justin yifu Lin think, and transaction cost related technical change, this arrangement is better than the other alternative arrangement more effective, originally for financial revenues and expenditures based on technology level audit is relatively backward, and on the basis of along with the development of economy, science and technology level changes with each new day, the original unable to deal with some of the data were needed for the moment now. This is the technology in a range of output change happened in scale increasing return. In 1971, the total amount of scientific research fund 2.726 billion kronor, accounts for 1.8% of GDP, and 1975 years of French (1.8%) quite, more than 1970 years of Japan (1.1%), Canada (0.9%), India (0.3%). Swedish these expenses is far higher than other countries, Sweden become Europe's first performance audit in countries can find the reasons from part here.

 

Third, the accumulation of knowledge and the development of the education system. Make the information accepted subject, information collection and transmission methods and information material itself fully improve, reduce the certain and system arrangement innovation the costs associated, affect the performance of audit change income and cost. Performance audit need more discipline knowledge, the development of the related subjects for the development of performance auditing provides great help, such as the performance of public management and modern budget system, cost efficiency and economic analysis method, the application of statistics and computer science, technology and other psychological survey behavioral science, political science, etc. Sweden in 1970 the university student 141200 people, enrollment rate 21.3%, higher than in the same period of some developed countries such as Australia (16.5%). Italy (34.6%), far higher than countries such as India (8.2%). 1970 education funds 13.15 billion kronor, accounts for 7.7% of GDP, far higher than western seven major industrial countries, such as the United States (6.696).

 

Fourth, social codes of conduct, value orientation also affect performance auditing income and cost of change. Dutch researchers hoff stender's five dimensions of the research from 50 countries and three areas of ethnic culture influence (survey the IBM in all over the world, the conclusion of the employee situation). Chan, the culture and the auditor examination of the relevant error ration, mainly studies power gap and individualism to audit the influence of mistakes. The study found that the state power gap auditors more easy to make a mistake and individualism strong enterprise mistakes more; There is also some scholars' research found that the cultural dimension of accounting different contents have influence, the above all is the study of the influence of the culture of accounting. No found to have some scholars will performance auditing whether related to the development of the culture and a empirical research. Only the highest international organization 1986 audit institutions shall confirm the audit has 12 th conference of the national featur本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。