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Analysis on Present Status and Development Tendency of Performance Audit in China
government audit performance audit public expenditure budget reform
2015/8/13
Performance audit has become a mainstream-trend in the development of modern government audit currently. However, the launch of performance audit in China is unbalanced, which the performance audit wi...
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Accounting Audits Financial Reporting Stocks Price Corporate Disclosure Governing Rules
2015/4/24
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
The International Organisation of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for the external government audit community. For more than 50 years it has provided an insti...
世审组织IT审计工作组（The International Organization of Supreme Audit Institutions，INTOSAI)
世审组织IT审计工作组 审计
2014/9/5
The WGITA was created at the XIII INCOSAI in Berlin in 1989 to address SAI’s interests in the area of IT Audit. SAIs of 39 countries represents the Working Group as of March 2013.
The Enterprise Risk Management and the Risk Oriented Internal Audit
Risk Management Internal Audit Risk Oriented
2013/2/23
With the development of the economic globalization, the risks that enterprises faced are increasing. In order to cope with the risks, the enterprise risk management requires the internal audit. As an ...
It is the purpose of this article to suggest a structured approach to internal resource audit, which, whilst of necessity general-purpose in design, would be capable of adaptation to particular compan...
The Board of Audit of Japan（日本审计委员会）
Audit 审计
2007/12/25
The Board of Audit of Japan originates from a division established in 1869 under the forerunner of the Ministry of Finance in a previous form of the Cabinet, called the "Dajyokan". The basic mandate o...
The Board of Audit and Inspection of Korea (BAI), a constitutional agency, is the
Supreme Audit Institution of the Republic of Korea. It is established under the President of the Republic, but it re...
The Audit Board of the Republic of Indonesia is established by the Constitution of the Republic of Indonesia (The "1945 Constitution"). It is to conduct the auditing of government financial accountabi...
Supreme Audit Institutions: Supremely Superfluous? A Cross Country Assessment
Supreme Audit Institutions Supremely Superfluous A Cross Country Assessment
2014/6/24
This is the first study that assesses the economic effects of supreme audit institutions (SAIs) on a cross country basis. Drawing on two distinct sources (a survey carried out by the International Org...