摘要
"同业复核"是当代国际政府审计质量评估的重要方法,被众多国家最高审计机关所接受和运用。1997年对冰岛审计署开展的质量和管理系统的检查,是最早的国际政府审计同业复核案例。21世纪初欧盟主导的对中东欧国家最高审计机关的综合检查,开启了国家政府审计国际同业复核的篇章。积极探索并具有示范价值的加拿大2004年的绩效审计项目、全覆盖式的欧洲审计院2008年的综合项目、类似专项调查的世界审计组织秘书处2016年"关于独立性"的全球项目,在众多国际同业复核项目中最具代表性。加入世界审计组织"同业复核"分委员会、主动参与相关国际同业复核项目、在国内借鉴和推广同业复核方法,对提升我国政府审计的国际化、加强质量控制具有积极意义。
Peer review is an important approach to the quality assessment of government auditing. It is accepted and applied by many Supreme Audit Institutions （SAIs）. The peer review of the quality and management system of the Icelandic National Audit Office in 1997 is the first international peer review of government audit institutions. The comprehensive review of the SAIs in Central and Eastern Europe by the European Union in the beginning of this century initiated the international peer reviews of government audit institutions. The most prominent cases are the pioneering and representative performance audit of SAI Canada in 2004, the full-coverage review of the European Court of Auditors in 2008, and the INTOSAI Peer Reviews on Independence organized by the INTOSAI Secretariat in 2016. Joining the INTOSAI Subcommittee on Peer Reviews, active participation in international peer review pro- jects, and study on and promotion of peer review methods among domestic institutions will be significant for Chinese government auditors going global and strengthening their quality control.
出处
《审计研究》
CSSCI
北大核心
2017年第4期24-31,共8页
Auditing Research
关键词
政府审计
同业复核
国际化
中国特色
government auditing, peer review, go global, Chinese characteristics
