With the increasingly economic competition in the World, the audit industry, numerous investors and the enterprises pay more and more attention on the audit of company's sustainable operation. In view of existing situation that the audit on the capacity of sustainable operation attach main importance to the finance of the audited company, in the result, it is difficult to recognize it completely. The model of the balanced scorecard is used, an indicator system that combine company's finance condition and non-finance condition is built in the sustainable operation audit. Basing on the way to process non-dimensional quantities of indicators, the audit use the analytic hierarchy process to determine the weights of the evaluating indicators and take the degree of gray incidence as the evaluation criteria.