In the pursuit of harmonization: comparing the audit systems of European local governments
| Autor: | Vicente Condor, Isabel Brusca, Francesca Rossi |
|---|---|
| Přispěvatelé: | Manes Rossi, Francesca, Brusca, Isabel, Condor, Vicente |
| Rok vydání: | 2020 |
| Předmět: |
Public Administration
Sociology and Political Science business.industry 05 social sciences Harmonization Accounting 050201 accounting Audit General Business Management and Accounting 0506 political science Accountability auditing auditing harmonization auditing standards European Union local governments supreme audit institutions Local government 0502 economics and business Accountability 050602 political science & public administration media_common.cataloged_instance Business European union Finance media_common |
| Zdroj: | Public Money & Management. 41:604-614 |
| ISSN: | 1467-9302 0954-0962 |
| DOI: | 10.1080/09540962.2020.1772549 |
| Popis: | This paper compares the level of harmonization in local government audit in 18 European Union member countries, as well as the situation in England and Switzerland. It presents a classification of audit systems based on who carries out audits, their frequency, the types of audit, and the auditing standards adopted. The different audit models are analysed in relation to each country’s administrative systems. The results provide important insights for scholars, auditors, politicians and standard-setters, showing that harmonization in auditing is far from being achieved in Europe. The paper offers interesting insights into the audit systems of European countries, revealing that the differences between them mean that the European Commission cannot obtain high-quality comparable data. Building a strong audit system is integral to reducing the mismanagement of public funds and to setting common European policies. The authors reveal the countries which need to update and standardize their accounting systems at the local and regional levels. In addition, the authors explain why they are calling for a wider adoption of performance auditing in Europe. |
| Databáze: | OpenAIRE |
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