西歐績效審計趨勢和選擇【外文翻譯】

1、外文翻譯原文PerfmanceAuditinWesternEurope：TrendsChoicesMaterialSource:CriticalPerspectivesonAccountingAuth:ChristopherPollittThispaperdescribesedfindingsfromthePerfmanceAuditProjectathreeyearstudyofthedevelopmentofperfmanceaud

2、it(PA)inthesupremeauditinstitutions(SAIs)ofFinlFranceTheherlsSwedentheUK.Itdescribeschangesinthemethodspracticesofauditsidentifiestheauditcriteriamostcommonlyapplied.Italsocommentsonthekindsofsubjectaddressedthewayinwhic

3、htheproductsofPAhavechangedoverthelast15years.Twotypesofanalysisarethendeveloped.FirstthereisaconsiderationofthedifferingroleswhichSAIPAappearstoaspireto.ItissuggestedthateachindividualSAIhasaslightlydifferent“personalit

4、y”inthisrespect.SeconditisarguedthatallSAIsfacestrategicchoicesconcerningthefurtherdevelopmentofPA.Severalalternativestrategiesareenumeratedthepotentialbenefitsdangersofeachidentified.AimsThispaperhastwoobjectives.Firsti

5、taimstodescribesummarizeedfindingsfromtheperfmanceauditproject(PAP)athreeyearacademicinvestigationintothedevelopmentofperfmanceaudit(PA)infiveWesternEuropeansupremeauditinstitutions(SAIs).Seconddrawingonthesefindings—oth

6、errecentauditresearch—ananalysisisofferedofsomeofthekeystrategicchoiceswhichappeartofaceSAIswithrespecttotheirPAactivities.Therecentpastinotherwdsisusedasabasisuponwhichtoextrapolatecertaintrendsconstraintsintothenearfut

7、ure(ariskybutpotentiallyfruitfulprocedure).ThetitleofthepaperreferstoPAinWesternEurope.ThatisbecausethePAPwasconfinedtothatregion.ReadersmustjudgehowfartheanalysismayalsoapplytootherSAIs—fexampleinAustralasiaCanadatheUSA

8、.Intheauth’sopinionmostofthediscussionofstrategicchoiceinthesecondhalfofthepaper(whichare)annualreptsvariousothermaterialsRRV:50reptsbetween1983198557reptsfrom1993to1995NAO:86reptsbetween19861988137reptsfrom1993to1995.Su

9、bsequentlyweinterviewedbetweenthreesevenexperiencedstaffateachSAIusingtwointerviewers(oneonhisher“homeground”)acommoninterviewschedule.Aliteraturereviewcoveringacademicprofessionalsourceswasalsoconducted.Inowturntoourfin

10、dings.WhatMethodsareUsedBetweenthe1980sthe1990stherewasagrowingselfconsciousnessconcerningmethodsinallfiveSAIs.Fexamplereptsincreasinglyincludeddetailsofthemethodswhichhadbeenused—somethingseldomvisibleinearlierrepts(thi

11、strendwasespeciallynoticeableattheNAORRV—seeSwedishNationalAuditOffice1998NationalAuditOffice1999fexamples).TheCdC—toalesserextent—theARwerenotso“transparent”inthisrespect.AllfiveSAIsproducedmemanualstrainingcoursesinthe

12、laterperiod—againespeciallyRRVNAO(e.g.NationalAuditOffice19961997).Aswemoveintothe1990sSAIscanbeseentobeusingawiderrangeoftoolstechniques—thoughingeneralthebroadeningwasincrementalratherthanrapidsometimesinvolvedonlyasma

13、llnumberofstudies.Documentaryanalysisinterviewingremainedoverwhelminglythemostcommonmethods.Buttherewasagradualincreaseintheuseofsurveyscasestudiesintheacknowledgementofsecondarysources(Paswerebecomingless“islsuntothemse

14、lves”).EconomicanalysisstatisticaltechniqueswereusedoccasionallyespeciallybyRRVNAObutnotveryoften.DevelopmentoftoolusehascontinuedsincetheperiodstudiedinPAP.Merecentlydevicessuchasfocusgroupsmodelbuildinghavebeguntobetri

15、edout(seeLonsdale2000fanexcellentdetailedaccountoftheNAO’stooluseSwedishNationalAuditOffice1998fanexampleofmodelbuilding).Onemarkedtrendwastowardsmeregularextensiveconsultationwithoutsideexperts—againmostobviouslyintheRR

16、VNAO(seePollittetal.1999againLonsdale2000fdetailedevidence).OurinterviewsconfirmedthatthistrendwaspresentinallfiveSAIsthoughindifferentdegrees.Thustheperfmanceauditbecamelessofa“l(fā)oneauthity”drewmeregularlyonexternalsourc