بررسی حسابرسی عملکرد از دیدگاه حسابرسان دیوان محاسبات کشور

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4        Favchi, H. (2005). “A Review of the Features and Structure of Performance Audit Reports”, Journal of Audit Science, Vol. 5, No. 15, pp. 7-21. [In Persian]

5        Imani Barandagh, M. (2014). “The Challenges Beyond the Obligation of Performance Audit in the Government Agencies of Iran”, Journal of Health Accounting, Vol. 3, No. 4, 1-19. [In Persian]

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7        Grimwood, M. and C. Tomkins (1986). “Value for Money Auditing-Towards Incorporating a Naturalizing Approach”, Financial Accountability and Management, Vol. 2, No. 4, pp. 251-272.

8        Kotiranta, A. (2015). “The Role of SAIs in Auditing Policy and Law-Making”, International Journal of Government Auditing, Vol. 42, No. 1, pp. 14-17.

9        Loke, C. H.; Ismail. S.; and F. A. Hamid (2016). “The Perception of Public Sector Auditors on Performance Audit in Malaysia, An Exploratory Study”, Asian Review of Accounting, Vol. 24, No. 1, pp. 90-104.

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14    Auditing Standards of the Supreme Audit Court (2018). “Performance Audit Standard No. 4210”, Available at: http://www.dmk.ir/dorsapax/userfil es/file/standardha/4210.0001.pdf [Online][3 May 2019] [In Persian]

15    National Audit Act (1983). “Part. 2”,Available at:  http://www.legislation. gov.uk/ukpga/1983/44/part/II/data.pdf [Online][3 may 2019]

16    Barrados, M.; Mayne. J.; and T. Willeman (2000). “Accountability For Collaborative Programme Delivery Arrangement In Canada’s Federal Government”, International Review of Administrative Scienc,Vol. 66, No. 3, pp. 495-511.

17    Babajani, J. (2009). The Benefits of Implementing Performance Audit in the Country and its Role in Accountability, 1^st Edition, Tehran: The Supreme Audit Court Publications. [In Persian]

18    Skandari, K. and Sh. Kordbacheh (2018). “Explaining the Need for Performance Audit Standards in Government Agencies”, Shebak, No. 35, pp. 49-57. [In Persian]

19    Nakhaei, K.; Hosseinpour, M.; Barzegaran, A.; and A. Khorashadizadeh (2018). “Investigating the Effect of Performance Audit on Justice and Social Responsibility in Public Administrative Agencies”, New Research in the Humanities”, No. 40, pp. 91-116. [In Persian]

20    Mahdavi, Gh. H. and M. Mohammadian (2017). “Executive Challenges of Performance Audit in Administrative Agencies”, Financial Accounting and Auditing Researches, Vol. 9, No. 36, pp. 27-47. [In Persian]

21    Fattahi, S.; Khoshnoud A. and E. Gholipour (2015). “Investigating the Effect of Performance Audit on Improvement of the Productivity in Iranian Public Sector”, Journal of Audit Science, Vol. 15, No. 61, pp.107-134. [In Persian]

22    Khoddamipour, A. and R. Kaffashpour (2015). “The Impact of Performance Budget’s Main Elements on Performance Audit Implementation from the View Point of Experts and Auditors of the Supreme Audit Court”, Journal of Governmental Accounting, Vol. 2, No. 3, pp. 41-52. [In Persian]

23    Etebarian, A.; Emadzadeh M.; and A. Rohani (2014). “Relationship between Performance Audit and Reducing Corruption through Increasing Transparency, Improving Accountability and Promoting Trust”, Journal of Audit Science, Vol. 14, No. 55, pp. 5-30. [In Persian]

24    Johnsen, A.; Reichborn‐Kjennerud, K.; Carrington, T.; Jeppesen, K. K.; Taro, K.; and J. Vakkuri (2019). “Supreme Audit Institutions in a High‐Impact Context: A Comparative Analysis of Performance Audit in Four Nordic Countries”, Financial Accountability & Management, Vol. 35, No. 2, pp. 158-181.

25    Reichborn-Kjennerud, K. and A. Johnsen (2018). “Performance Audits and Supreme Audit Institutions’ Impact on Public Administration: The Case of the Office of the Auditor General in Norway”, Administration & Society, Vol. 50, No. 10, pp. 1422-1446.

26    Brazel, J.; Carpenter. T.; and J. Jenkins (2010). “Auditors Use of Brainstorming in the Consideration of Fraud Reports from the Field”, The Accounting Review, Vol. 85, No. 85, pp. 1273-1301.

27    Raudla, R.; Taro, K.; Agu, C.; and J. W. Douglas (2016). “The Impact of Performance Audit on Public Sector Organizations”, Organization Review, Vol. 16, No. 2, pp. 217-233.