Purpose This study of the impact of Belgian Court of Audit on Federal Administration for the
2005 to 2010 period aims to highlight the auditors' influence on the management of …

Purpose. In December 2016, the updated INTOSAI standards for government auditing were
enacted that provided a methodological basis for conducting various forms of public audit, in …

The Nordic countries are classified as Social Democratic welfare states. They are unitary
states with strong local government capacities. In the Nordic model the two spheres of …

审计质量是政府审计的生命线, 若审计质量低下, 政府审计就难以实现其价值功能.
本文旨在厘清政府审计质量的内涵和衡量方法, 并提出政府审计质量影响因素的分类框架 …

1.1 Background A performance audit1 (PA) carried out by Supreme Audit Institutions (SAIs)
2 is an independent examination to assess whether public sector programs, systems …

Findings: We have managed to illustrate which were the changes undertaken by the audited
entities after the audit and also determine that auditees' perceptions are generally positive …

Fiscal audits may be considered as the guardian of public revenue and as a deterrent factor
against financial mismanagement in public organizations. Fiscal auditing is an immensely …

Audit quality is the lifeline of government audit. If audit quality is low, it is difficult for
government audit to realize its value function. This paper aims to clarify the connotation and …

This study aims to evaluate the extent to which the compliance of legislative candidates as
participants of the 2019 Indonesian general election is related to the rules for reporting …