Discussion on the Relationship between Performance Auditing and Environment Performance Auditing

With the development of economy,auditing will transit from traditional auditing concentrating on financial auditing to modern auditing,putting emphasis on performance auditing.It not only pays attention to economic benefits,but also to ecological benefits.As the branch of performance auditing,we should also give attention to environment performance auditing.This paper firstly conducts introductions on the contents,objectives and characteristics of performance auditing and environment performance auditing,then analyses the relationship between the two auditings and finally conducts discussions on how to develop environment performance auditing.