A Study On Performance Auditing Of The Listed A Company

Most state-owned enterprises has been the performance audit has not received due attention, often carried out in practical work and economic responsibility audit simultaneously, or as related to economic responsibility audit process wherein a part of the content and conduct expanded. Due to political and economic constraints and other factors, coupled with the development trend of the current state of affairs of the audit profession as a whole, so that our current performance audit is gradually exceed the traditional auditing of the process limits. Data from the calendar year performance audit conducted by state-owned enterprises, the most pay more attention to factors related to the financial indicators, the main significance of the presence of this audit is to help further enhance the economic efficiency of the audited entity, so as to better promote enterprise development. Not been able to fully take into account, as should the audit department to have a series of social responsibility, there is no thought about how to make better audit combined with the actual situation in different enterprises performance management, so our traditional performance audit, but focus audited financial indicators, while ignoring other relevant indicators studied, so it can not be from the perspective of an objective and fair enough to judge the business performance management needs really exist. However, the audit policies and operational guidelines of the company and not with the times, there is a serious lag, which will adversely affect largely on a series of related audit of the effectiveness of the company’s in. So in the future state-owned enterprises in the implementation of performance audit, it should be gradual to related laws and regulations to improve development, and strive to explore a more efficient and rational performance evaluation mechanisms for auditing, select the appropriate relative evaluation indicators regarding means measures implemented deeper audit adjustments and improvements to a series of related work activities have become more accurate of validity.In this paper, based on this background, in view of the performance audit the problems of listed companies, select A company as the research object, the performance audit conducted in-depth analysis, in this paper, the main work content can be summarized as four aspects:first, the theoretical analysis, induction and summarizes the research achievements of domestic and foreign scholars about the special audit investigation, and presents A special audit investigation, performance audit related concepts; Second, with A company as the research object, this paper expounds the process of the performance audit, and adopt the method of questionnaire investigation to determine the performance audit evaluation index, at the same time, the result of the performance audit of A company is evaluated and discussed; Again, based on performance audit A company as A result, points out the problems existing in the process of performance audit A company, and the cause of these problems were summarized and;Finally, puts forward some countermeasures to improve the performance audit of A company, through the application of these measures, can make A company performance audit to achieve better effect, so that investors can more clearly see the listed company management present situation, provide A basis for their investment.