政府审计的基本结构[文献翻译].docVIP

本科毕业论文（设计） 外 文 翻 译 题 目 政府审计公告制度的现状分析及对策 专 业 会 计 学 外文题目 Basic Structure of Government Auditing 外文出处 《Basic Structure of Government Auditing》[N]. Government Auditing Review VOLUME11，2004-3. 39-45 外文作者 铃木裕 原文： Basic Structure of Government Auditing 1. Introduction In recent years in Japan, there has been an increasing demand for the external auditing of government departments and agencies, as a result of criticism from citizens on issues concerning public accountability, including the misuse of public funds, evaluation of the effectiveness and outcomes of government programs, information disclosure based on the right-to-know,and requests for disclosure of government financial data through balance sheets. To meet these challenges, it is necessary to establish our public accounting and auditing systems. In particular, as the final step to ensure public accountability, a system for government auditing by a supreme audit institution (hereinafter called government auditing) must be built as a part of public audits. Public audit carried out in the U.S. and the U.K. incorporates government auditing and functions as external auditing systems. Regarding the aim of auditing in the two countries, public audits are carried out as comprehensive audits that include financial auditing and performance auditing or value-for-money (VFM) auditing. This paper examines the structure of government auditing, in particular performance auditing, incorporating an evaluation of the administration itself (government programs). Performance auditing has been increasingly requested in recent years. Also in the paper, in order to develop a theory of external auditing, I would like to present the tasks to be performed and the direction to be taken in Japan, regarding criteria for the country to establish a go