县级地方政府绩效审计芬兰和挪威的效益审计效率性研究外文翻译（可编辑）.docVIP

县级地方政府绩效审计：芬兰和挪威的效益审计效率性研究外文翻译 Performance auditing in local government:an exploratory study of perceived efficiency of municipal value for money auditing in Finland and Norway Material Source: The European Accounting Review Author: Age Johnsen ,Pentti Meklin, Jarmo Vakkuri There was an unambiguous, positive attitude to performance audit among the three Norwegian informants. Performance audit was not regarded as an unnecessary mandatory task, but some instrumental task with the purpose of improving the municipal management. In particular it was regarded as an important and efficient t