The Study On Performance Audit Issues Of LS Company

Economic development, our state-owned companies’effectiveness will be better and better, so as to evaluate them, it is of importance to performance audit. For performance audit, the history of it is not so long, recent years. The economic development promotes our many enterprises advancement. It is fierce competition and our economic convection to international, making competition fiercely. Performance audit is that audit department and auditors use audit means to perform auditing. The audit subject is auditor of audit department, the abject auditor is entity. After entity performance auditing, it is will be benefit to efficiency, using and allocating resource, contributing to develop further. The article from correlation theory and researching about state-owned enterprises’ performance audit, analysis LS company performance audit, finding the insufficient, raising some sane proposal.The article is included of five parts, for example the first part of the theoretical basis of the performance audit. This part include the background and sense of the article, literature revives, and summarize main contents and methods.The second part introduced some theory about the performance audit of LS company. This chapter introduce performance audit by defining, then describing contents and methods of the performance audit, finally summarized the performance audit of evaluation index and improvement.The third part of analysis LS company performance audit’ implementation. Firstly, introduced the background and the organization structure of LS company. Then description of the status of performance audit of LS company, specially addressed show us how to do performance audit, LS company’ performance audit evaluation index system; LS company performance audit evaluation consequence.The fourth part analysis performance audit’ of LS company matters and reasons. First the company audit’ object is not targeted, and the company overlook the non-financial index. Finally, auditors use the method of performance outdated. But this from three reasons, performance’ system is not comprehensive, short of history performance audit index taking it as reference, auditor’ professional is low.The five part is LS company performance audit’ advice, first of all starting from the problems in the construction regulations perfecting the performance audit system, secondly company need establishing performance audit index, last LS company need strengthening auditor’ continuing learning.