加强外部审计:借鉴公共部门的经验教训

本文件比较了英国上市公司的公共部门审计与私营部门审计。遵循ACCA出版的《金融监管的未来》（The Future of Financial Regulation），本文重点关注导致银行破产的因素、应汲取的经验教训以及对未来监管的建议等。本文件还探讨了公共部门与私营部门的定价、风险及审计责任，并对审计财务意见、企业治理、防止并发现欺诈和腐败的各种措施、绩效审计及报告等不同实践做法进行了分析。

This paper compares and contrasts public sector audit with the private sector audit of listed companies in the UK. It follows ACCA`s publication The Future of Financial Regulation, which focused on the conditions that led to the failure of the banks, lessons learnt and recommendations for the future regulation. The present paper goes on to consider pricing, risks, and audit liability across the public and private sectors, together with examining different practices for auditing the financial opinion, corporate governance, arrangements to prevent and detect fraud and corruption, value for money, and anything.

手机扫描二维码，关注ACCA中国官方微信。在对话框输入“0046”，即可将报告直接下载到您的手机。