The thesis determines the impact of government’s internal audit process and methods on the adoption of audit recommendations. It is important to put more emphasis on the governmental audit quality and there is a high expectation from the public for the adoption of audit recommendations. Measuring the quality of government audit is often not easy because the reports are not directly or difficult to observe immediately. Unlike others accounting standards, there is no standard procedure for the governmental audit procedure. For the audit reports, it is impossible to have the poor quality because they will affect the quality of service to the citizens and also deteriorate their living quality as a result. This thesis using Macau as an example to investigate whether the government audit report can comply with accepted government auditing standard to ensure the public funds are fully utilized and meets the expectation from the public. General problems and difficulties are always expected during the execution of government auditing. Cases studies including expansion project of Pac On Terminal, Light Rail Transit System and New Campus of Macau University’s Construction on Hengqin Island have been conducted. It also investigates for those reports concerning about achievement of their purposes in Macau including due diligence, monitoring usage of public funds, documentation and following up or verifying the agreed actions plans. The study recommends ways of improving the quality of audit works and it makes ongoing contributing on both to the practice community and academic literature.