國(guó)際同行對(duì)于美國(guó)審計(jì)總署績(jī)效審計(jì)實(shí)踐的評(píng)議【外文翻譯】

1、外文翻譯原文：InternationalPeerReviewofthePerfmanceAuditPracticeoftheUnitedStatesGovernmentAccountabilityOfficePerfmanceauditsentailanobjectivesystematicexaminationofevidencetoprovideanindependentassessmentoftheperfmancemanagem

2、entofaprogramagainstobjectivecriteriaaswellasassessmentsthatprovideaprospectivefocusthatsynthesizeinfmationonbestpracticescrosscuttingissues.Perfmanceauditsprovideinfmationtoimproveprogramoperationsfacilitatedecisionmaki

3、ngbypartieswithresponsibilitytooverseeinitiatecrectiveactionimprovepublicaccountability.ObservationsontheQualityAssuranceSystemTheGAOhasahighlydevelopeddynamicqualityassurancesystemthatinadditiontoprovidingreasonableassu

4、ranceofconfmancewithGovernmentAuditingStardsreinfcestheindependenceobjectivityreliabilityoftheOfficeitswk.Thesystemcontainsfourkeyelements:leadershiphumancapitalengagementperfmancemonitingpolicyreview(Figure2).Thesystemi

5、savailabletoauditsonlineincludinglinkstothepoliciesprofessionalstardsguidancefeachkeyelement.IndependenceGovernmentAuditingStardsconsiderindependencefromthreeperspectives:personalexternalganizational.Impairmentsinanyofth

6、eseareascouldaffecttheaudit’sabilityperceivedabilitytoexerciseobjectiveimpartialjudgmentonallissuesassociatedwithconductingreptingonthewk.Thestardsrequirethatauditganizationsbeganizationallyindependentfromtheganizationst

7、heyaudit.AsanagencyofthelegislativebranchofgovernmenttheGAOisindependentfromtheexecutivebranchganizationsaudits.Alsoitsqualityassurancesystemincludespoliciesprocedurestoidentifypersonalexternalimpairmentstoindependenceto

8、monitpromoteoperatingeffectivelytopreserveitsindependence.ObjectivityTheGAOstrivestocarryoutitsperfmanceauditwkinaprofessionalobjectivefactbasednonpartisannonideologicalfairbalancedmanner.Ithasestablishedanumberofquality

9、controlmechanismsgoodpracticestosupptthisobjective.FexampleithasestablishedprotocolsfinteractingwithauditentitiesCongresstohelpensureanobjectiveconsistentapproachtoitswk.GAOprotocolsfinteractingwithfederaldepartmentsagen

10、ciessetoutthepoliciespracticesthatGAOstaffwillfollowintheirwk.TheyidentifywhatauditentitiescanexpectfromtheGAOwhattheGAOexpectsfromthem.Theyareintendedtoensurethatteamsapplyanobjectiveconsistentapproachwhendealingwithaud

11、itentities.GAOprotocolsfinteractingwithCongressprovideclearlydefinedtransparentpoliciespracticestofollow.TheydefineitsauthitytoconductwkitspriitiesfinitiatingwkthefactsitconsidersbefeacceptingCongressionalrequests.Theyar

12、ealsoameansofholdingtheGAOtoaccountfcommitmentsitmakestoCongressareintendedtoensurethattheGAOisconsistentinitsdealingswithallcommitteesmembers.GovernmentAuditingStardsstatethatoneofthemosteffectivewaystoensurethatareptis

13、faircompleteobjectiveistoobtainadvancecommentsfromresponsibleofficialsoftheauditedentity.TheGAOhasgonebeyondthisrequirementincludesentitycommentsverbatiminitsfinalrepts.ThispolicydecisionreinfcestheGAO’scommitmenttoneutr

14、alityobjectivityinreptingauditfindings.WefoundthatGAOreptswereneutralintoneauditfindingswerepresentedinabalancedobjectivemanner.WeconcludedthattheGAO’squalityassurancesystemwassuitablydesignedoperatingeffectivelytopreser