The purpose of this study is to comparative review the rules, regulations, and standards related to performance auditing in the public sector. The research method was documentary and library and survival. For this purpose, first the rules and standards related to performance auditing were studied and Then, analytical hierarchy process (AHP) were compared. The rules and standards related to performance auditing mainly referred to operational budgeting, accrual accounting and cost accounting, as well as how performance auditing works. The research sample for answer to research question of research in analytical hierarchy process step were 20 people of auditors, government superior managers and professor of university. On the basis of matrix calculations finding, executive regulations on the manner of audit and review of the Court of Audit and Intosai auditing standards were considered as the most important issues.