1、此文档是毕业设计外文翻译成品( 含英文原文+中文翻译) ,无需调整复杂的格 式!下载之后直接可用,方便快捷!本文价格不贵,也就几十块钱!一辈子也就 一次的事! 外文标题:Developing performance audit in Spanish local government: an empirical study of a way forward 外文作者:Carolina Pontones Rosa, Rosario Prez Morote and Malcolm J. Prowle 文献出处: Public Money performance audit; Spain; surve
2、y. Unlike many other countries in the developed world, performance audit in the Spanish public sector has not advanced very quickly, and the progress which has been made has happened in a disjointed manner. Moreover, the current financial situation in the Spanish public sector suggests that while pe
3、rformance audit could be a key tool for improving public sector performance, there is a paucity of research on this issue. This paper describes recent empirical research concerning the development of performance audit in Spanish local government. The authors discuss some of the key issues involved i
4、n the extension of performance audit in Spanish local government and make recommendations for its improvement. The main questions addressed are: What is the current position regarding the development and application of performance audit in Spanish local government? Is there sufficient auditing in Spanish local government concerning performance improvement and accountability? What support is there for possible changes to Spanish audit regulations? What is needed to develop and apply effecti