国家及国际动态挑战中审计作用的不断演进——以美国联邦问责署为例  

Nation and the Continuous Involution of Auditing Role in the International Dynamic Challenges:A Case Study of the Commitment System of US Federal Agency

作　　者：基恩.多达罗 

机构地区：[1]美国联邦问责署

出　　处：《审计与经济研究》2013年第2期3-8,共6页Journal of Audit & Economics

摘　　要：以美国联邦问责署的发展历史、主要职责及未来发展方向为基础,总结最高审计机关在面临国内、国际各方面挑战时所采取的各项措施;探讨各国最高审计机关在全球化的背景下以及各种复杂问题的挑战中,深化国际合作,制定并采用新的国际标准,论述在各方挑战中审计作用的不断演进。Based on the history,main duties and the future development of the Commitment System of US Federal Agency,this article first sums up this highest auditing institution's measures to be taken when facing various external and internal challenges;then introduces its efforts of strengthening international cooperation and creation and application of new international criteria in different complicated situations and finally emphasizes the continuous involution of auditing role in the international dynamic challenges.

关 键 词：美国联邦问责署 最高审计机关 国家审计 国家治理 国际审计标准 政府审计 世界审计组织 审计作用 

分 类 号：F239.44[经济管理—会计学]