Comparative Evaluation of the Performance Auditing: the Review of Theories

Stasys Puškorius

Abstract


The aim of this paper is to analyze the performance audit as specific, new, modern, and very complex definition, to study its content, as well as to recommend the procedures and suggest the documents to be applied during performance auditing activities. Basically the survey is grounded on the West countries experience and INTOSAI standards.
The content of the mentioned standards is analyzed and recommendations how to use them for auditing institutions are given, Also the requirements to the auditors, auditing procedures, how to collaborate with auditing organizations, to pick-up audit evidences are rendered.

Keywords


audit; performance audit; financial audit; performance audit standards

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"Public Policy and Administration" ISSN online 2029-2872 / ISSN print 1648-2603