绩效审计方法探析

Research on Performance Auditing Methods

大力推进绩效审计,需要研究绩效审计的方法。除了常规的财务审计方法对绩效审计同样适用外,绩效审计还采用一些独特的方法。其中绩效审计分析方法和绩效审计评价方法最为主要。

Performance Auditing methods should be vigorously promoted. Besides Financial Auditing methods, some special auditing methods were used in Performance Auditing. Performance Auditing Analysis and Performance Auditing Evaluation are the major methods in it.