Mehdi rezaeei - Accounting, Persian gulf University, busher, Iran
Rasool Behroozi - Master of Accounting, Bushehr Branch, Islamic Azad University, Bushehr, Iran

Audit function as a powerful tool to Resource management in the public sector on the one hand that can Lead to improvements in the public sector and the other leads to Atqa’ public accountability. In Iran Efforts in this direction have been taken but understanding the barriers to implementation of audit performance obstacles is Allows for further effective measures to implement and provide a performance audit This paper presents a general overview of the three elements of the audit process, including audit, audited and use within Five hypotheses SupremeAudit Court of Auditors view to assessing the barriers to performance audit examined the hypothesis is The shortage of skilled manpower, lack of proper budgeting, lack of proper accounting and reporting, lack of Binding rules, the unwillingness of the public sector to respond more of the hypotheses proposed, is only an unwillingness public sector to respond more not confirmed.

performance audit, performance audit barriers to efficiency, effectiveness, economy