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They outline principles, objectives, approach, methodology, techniques and procedures for conducting performance audits. These guidelines are based on the Endorsed as Standards and guidelines for performance auditing based on INTOSAI´s Auditing Standards and practical experience in 2001. Page 1. Performance Audit Guidelines. (Demo) Auditor-General's authority to conduct performance audits The standards require the audit team to comply with relevant ethical requirements and plan and. The approach followed in these books is to familiarize the auditors with concepts, notions, terms and techniques that are commonly used in performance auditing; AWARE sets out the principles we follow in our work, and provides guidance on how to apply them in practice, in order to achieve the expected quality of output. Developed through a collaborative process, the Handbook aims at providing guidance and presenting one of the possible ways in which you can implement Economy, efficiency and effectiveness are major aspects. 10.6 Auditing Standards. Performance audits undertaken by the public sector auditors are conducted in. Members of the PAS are expected to take active part in activities and discussions on the development of performance audit standards and implementation inThe audit criteria, which can be of a qualitative or quantitative nature, should be reliable, objective, useful, and complete. how evaluation can be assessed and used as audit evidence in Performance audit (section 2). More detailed guidance and suggestions are provided in Appendix implementation guidelines for performance audit. We have revised our Auditing. Standards in 2002 and these are now consistent with contemporary best practice. implementation guidelines for performance audit. We have revised our Auditing. Standards in 2002 and these are now consistent with contemporary best practice. The Auditing Standards focus mainly on financial auditing, but they cover performance auditing as well. As many Supreme Audit Institu- tions have pointed out, to guide SAIs in the process of implementing General Auditing Guidelines on Performance Audit (ISSAI. 3000 – 3100) endorsed in 2010. This audit is varyingly known as Efficiency-c**-Performance. Audit of Economy, Efficiency and Effectiveness (Three. Es) Audit or Value for Money Audit.