摘要
在对政府审计面临的崭新挑战以及全球总体发展态势进行描述的基础上,从国际层面诠释了世界审计组织应对挑战所担负的职责及作出的贡献,并以奥地利最高审计机关为例证,从国家层面阐述了应对挑战作出的贡献,最后概述了从国际及各国政府审计发展中所获得的启示。
By describing the global challenges,responsibility and its development trend that the government audit is now facing,the author first interprets the measures to be taken and the tasks that must be fulfilled by the world audit organization in order to meet the challenges abovementioned at the international level;then,by taking the audit institute of Austria as an example,the author expounds the tasks that can be fulfilled at the national level;and finally puts forward some urgent requirements for the international audit organization and the supreme audit agency of every state.
出处
《审计与经济研究》
CSSCI
北大核心
2012年第3期3-8,共6页
Journal of Audit & Economics
关键词
世界审计组织
奥地利审计院
最高审计机关
审计目标
审计职责
审计培训
world audit organization
Audit Institute of Austria
supreme audit agency
audit objectives
audit responsibility
audit training
