国际政府审计同业复核的实践与启示

发布时间：2018-05-15 17:10

本文选题：政府审计 + 同业复核　；参考：《审计研究》2017年04期

【摘要】："同业复核"是当代国际政府审计质量评估的重要方法,被众多国家最高审计机关所接受和运用。1997年对冰岛审计署开展的质量和管理系统的检查,是最早的国际政府审计同业复核案例。21世纪初欧盟主导的对中东欧国家最高审计机关的综合检查,开启了国家政府审计国际同业复核的篇章。积极探索并具有示范价值的加拿大2004年的绩效审计项目、全覆盖式的欧洲审计院2008年的综合项目、类似专项调查的世界审计组织秘书处2016年"关于独立性"的全球项目,在众多国际同业复核项目中最具代表性。加入世界审计组织"同业复核"分委员会、主动参与相关国际同业复核项目、在国内借鉴和推广同业复核方法,对提升我国政府审计的国际化、加强质量控制具有积极意义。
[Abstract]:Peer review is an important method for evaluating the quality of contemporary international government audit, which is accepted and applied by many national supreme audit institutions. In 1997, it inspected the quality and management system carried out by the Icelandic Audit Office. It is the earliest international government audit peer review case. In the early 21st century, the European Union led the comprehensive inspection of the central and eastern European countries' supreme audit institutions, which opened the chapter of the national government audit international peer review. Canada's 2004 performance audit project, which is actively explored and of exemplary value, the all-inclusive European Court of Audit's 2008 comprehensive project, and the 2016 "on Independence" global project of the secretariat of the World Audit Organization, similar to a special survey, The most representative of the numerous international peer review projects. Joining the sub-committee of the World Audit Organization's "interbank review", actively participating in the relevant international peer review projects, drawing lessons from and popularizing the method of interbank review in our country is of positive significance to promote the internationalization of Chinese government audit and strengthen the quality control.
【作者单位】：中国审计学会;
【分类号】：F239.4

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