本文選題：政府審計(jì) + 同業(yè)復(fù)核��； 參考：《審計(jì)研究》2017年04期

【摘要】："同業(yè)復(fù)核"是當(dāng)代國(guó)際政府審計(jì)質(zhì)量評(píng)估的重要方法,被眾多國(guó)家最高審計(jì)機(jī)關(guān)所接受和運(yùn)用。1997年對(duì)冰島審計(jì)署開(kāi)展的質(zhì)量和管理系統(tǒng)的檢查,是最早的國(guó)際政府審計(jì)同業(yè)復(fù)核案例。21世紀(jì)初歐盟主導(dǎo)的對(duì)中東歐國(guó)家最高審計(jì)機(jī)關(guān)的綜合檢查,開(kāi)啟了國(guó)家政府審計(jì)國(guó)際同業(yè)復(fù)核的篇章。積極探索并具有示范價(jià)值的加拿大2004年的績(jī)效審計(jì)項(xiàng)目、全覆蓋式的歐洲審計(jì)院2008年的綜合項(xiàng)目、類似專項(xiàng)調(diào)查的世界審計(jì)組織秘書(shū)處2016年"關(guān)于獨(dú)立性"的全球項(xiàng)目,在眾多國(guó)際同業(yè)復(fù)核項(xiàng)目中最具代表性。加入世界審計(jì)組織"同業(yè)復(fù)核"分委員會(huì)、主動(dòng)參與相關(guān)國(guó)際同業(yè)復(fù)核項(xiàng)目、在國(guó)內(nèi)借鑒和推廣同業(yè)復(fù)核方法,對(duì)提升我國(guó)政府審計(jì)的國(guó)際化、加強(qiáng)質(zhì)量控制具有積極意義。
[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.
【作者單位】： 中國(guó)審計(jì)學(xué)會(huì);
【分類號(hào)】：F239.4

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