The Study On The Performance Audit Of SF Company

In the continuous development of the economy in our country, the rules of the existing enterprise continues to progress in the direction of the normative legal, corporate investors and involved with the business interests of relevant personnel demand continues to increase, they not only require managers of enterprises to provide the real financial data, more to provide enterprise information in the resources use efficiency, this requires the auditor to provide case, traditional audit report of performance audit report issued to investors. In the future, the performance audit must justify alongside traditional audit, and occupies half of our country’s auditing. In 2010 the national audit office issued the "twelfth five-year" development of audit work of audit plan explicitly proposed to "boost all-round performance audit, and promote the transformation of the mode of economic development and improve the financial fund and public resource allocation, use and use of the economy, efficiency and effect ". Audit is a unique way of enterprise management, ask the auditor to relevant financial revenues and expenditures of the auditing reports issued by investors has become very easy, but how to properly issued by relevant resources of economy, efficiency and effect of audit report as the theoretical researchers and practical operators are the focus of attention. Therefore, the study of the theory and practice of performance audit has the vital significance.This article starts from the concept of performance audit, this paper introduces the performance audit of the content, method and evaluation standard. This paper points out the problems in SF, company performance audit, performance audit of the legal basis is weak, the evaluation index system is not sound, performance audit method, auditing personnel’s quality is difficult to meet the requirements of performance audit, information distortion of the serious influence the effect of the performance audit. After find the problems existing in the SF company performance audit, this paper USES the theory of economic responsibility, the internal control theory to analyze the causes of these problems, performance audit lack of unified auditing standards, the standard of performance audit are difficult to determine, the method of performance audit is not regulated, and performance audit team structure is unreasonable, improper internal control execution. Lead to problems in the work of SF company performance audit, this article puts forward some feasible suggestion, promote the SF, raising the level of company management, to strengthen the construction of performance audit of the laws and regulations, establish a comprehensive system of evaluation index system, improving performance audit method, strengthen the SF company performance audit team construction, improve the SF company internal control system. Hope these Suggestions can improve the effect of SF company performance audit, on the development of the company has a certain guiding significance.