Local Government Audit Law, especially U.K.

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Local Government Audit Law, especially U.K.While finance of local government deteriorates and the residents tighten the scrutiny in recent years, our country's legal system on audit of local government has also entered a phase of important revolutionary era. In this research, I consider the local government audit law is composed from each of the following three different domains: the law for the organization responsible of audit system, the law for the procedures of audit, and the law concerning substantive law which is a criteria for audit judgment. And through researching of well-advanced U.K. local government audit law, my attempt is to organize the feature of Japanese local government audit law as contrasted with U.K.