ABSTRACT
This entry describes the history of performance auditing and distinguishes between performance and compliance audits before exploring the performance auditing profession more specifically. The Government Accountability Office's (GAO) standards for the performance auditing profession as well as a typical audit process are described as parts of the consistent nature of the audit profession. Subsequently, the varying components of performance auditing are described, including the collaborative work that specifies performance audit targets and a range of performance audit techniques. The study closes with a comment about the nature and disposition of the successful performance auditor.
