项目结束后要进行项目绩效审计，项目绩效审计不包括：（ ）。
- A.经济审计
- B.效率审计
- C.效果审计
- D.风险审计
正确答案及解析
正确答案
解析
本考题考查的知识点为绩效审计基础知识。
绩效审计包括经济审计、效率审计、效果审计。
绩效审计（三E审计）是经济审计效率审计和效果审计的合称，因为三者的第一个英文字母均为E，故称三E审计。它是指由独立的审计机构或人员依据有关法规和标准运用审计程序和方法对被审单位或项目的经济活动的合理性、经济性、有效性进行监督评价和鉴证。提出改进建议，促进其管理提高效益的一种独立性的监督活动。
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