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1、外文翻译原文PerformanceAuditinWesternEurope：TrendsandChoicesMaterialSource:CriticalPerspectivesonAccountingAuthor:ChristopherPollittThispaperdescribesselectedfindingsfromthePerformanceAuditProject,athreeyearstudyofthedevelopmentofperformanceaudit(PA)inthesupremeauditinstitutions(SAIs)ofFinland,France,Th
2、eNetherlands,SwedenandtheUK.Itdescribeschangesinthemethodsandpracticesofauditors,andidentifiestheauditcriteriamostcommonlyapplied.Italsocommentsonthekindsofsubjectaddressed,andthewayinwhichtheproductsofPAhavechangedoverthelast15years.Twotypesofanalysisarethendeveloped.First,thereisaconsiderationof
3、thedifferingroleswhichSAIPAappearstoaspireto.ItissuggestedthateachindividualSAIhasaslightlydifferent“personality”inthisrespect.Second,itisarguedthatallSAIsfacestrategicchoicesconcerningthefurtherdevelopmentofPA.Severalalternativestrategiesareenumerated,andthepotentialbenefitsanddangersofeachidenti
4、fied.AimsThispaperhastwoobjectives.First,itaimstodescribeandsummarizeselectedfindingsfromtheperformanceauditproject(PAP),athreeyearacademicinvestigationintothedevelopmentofperformanceaudit(PA)infiveWesternEuropeansupremeauditinstitutions(SAIs).Second,drawingonthesefindings—andotherrecentauditresea
5、rch—ananalysisisofferedofsomeofthekeystrategicchoiceswhichappeartofaceSAIswithrespecttotheirPAactivities.Therecentpast,inotherwords,isusedasabasisuponwhichtoextrapolatecertaintrendsandconstraintsintothenearfuture(arisky,butpotentiallyfruitfulprocedure).ThetitleofthepaperreferstoPAinWesternEurope.T
6、hatisbecausethePAPwasconfinedtothatregion.ReadersmustjudgehowfartheanalysismayalsoapplytootherSAIs—forexampleinAustralasia,CanadaandtheUSA.Intheauthor’sopinionmostofthediscussionofstrategicchoiceinthesecondhalfofthepapershouldbereasonablyportablein“theWest”,althoughspecificinstitutionalfeaturesobv
7、iouslydiffer(e.g.theUSGAOhasforlongmaintainedabroad,explicitcommitmenttoeffectivenessstudies).Ontheotherhand,Iwouldnotwishideafromthispapertobeunthinkinglytransportedtocontextssuchasthetransitionalstatesofcentral
