New development: Local public audit—the changing landscape
New development: Local public audit—the changing landscape
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新发展：地方公共审计——不断变化的格局
DOI：
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发表时间：
2012
期刊：
影响因子：
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通讯作者：
Javier García
中科院分区：
文献类型：
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作者：
S. Ellwood;Javier García
本文探讨撤销审计署及其审计实务（地区审计）对本地公共审计的影响。NHS基金会信托的审计制度，审计委员会不负责审计师的任命或监督，调查，为当地公共审计的未来提供见解。
This article considers the implications for local public audit of the abolition of the Audit Commission and its audit practice (District Audit). The audit regime of NHS foundation trusts, where the Audit Commission is not responsible for auditor appointments or their oversight, is investigated to provide insights for the future of local public audit.