Study on Application of Performance Audit in Power Supply Enterprise
|Keywords||performance audit risk management of power grid enterprises|
Performance audit is a very important part of modern audit theory. In china, practice of performance audit starts relatively late. Because of its economy and efficiency, performance audit has been developed rapidly. With regard to depth and width, there is still distinctive difference between practice and theory of performance audit. Now most work of performance audit is limited to sector of government, while work in sector of enterprise is scarce. So it is significant to introduce theory of performance audit into practice of enterprise audit.The application difficulty of performance audit is establishing of evaluation criterion, which is not commonly recognized in practice. In this paper, considering characteristics of grid industry, method of application of performance audit in power supply enterprise is discussed. While emphasizing practicality and exercise, this method pays attention to combination of theory and practice. Also suggestion concerning promotion of performance audit efficiency is proposed.