... framework of performance audit This chapter presents the picture of theoretical frameworks related to performance audit with the basic concepts of performance audit, performance audit criteria, ... audit activities organizing, processing, etc… of finance report auditing and develop an audit function of audit organizations. Difference of tradition audit (financial audit) , performance audit ... is a complicated audit field and being developed. 1.1.2 Definition of performance audit The term Audit includes financial audit, compliance audit and performance audit include definite...