西班牙地方政府财务报告外部审计范围和内容的比较分析:存在的差异是否与地方政府财务状况和预算稳定合规程度有关

IF 0.5 4区 管理学 Q4 POLITICAL SCIENCE Lex Localis-Journal of Local Self-Government Pub Date : 2022-01-23 DOI:10.4335/20.1.129-159(2022)
Jose Manuel Vela-Bargues, Rosa María Dasí-González, A. Gimeno-Ruíz
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引用次数: 0

摘要

有关西班牙区域政府的财务报告的外部审计的特点是高度不一致。报告的范围、内容和结构存在显著差异。在一些地区,审计报告由地区审计机构出具,而在一些尚未形成地区审计机构的地区,审计报告由中央审计最高审计法院批准并出具。一方面,根据西班牙地区政府审计制度的发展情况对其进行分类,同时考虑到不同审计机构发布的报告的范围和内容。另一方面,其目的是在(a)不同外部审计制度的发展程度和(b)每个区域的财务状况及其遵守预算稳定规则的程度之间建立一种关系。
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A Comparative Analysis of the Scope and Content of External Audit of Financial Reports Concerned with Spanish Regional Governments: Are the Existing Differences Related with their Financial Position and the Degree of Compliance with Budgetary Stability Ru
The external audit of financial reports concerned with Spanish Regional Governments is characterized by a high degree of heterogeneity. The scope of the reports, their content and their structure present significant differences. In some regions, the audit reports are issued by regional audit institutions, while in others, that have not yet developed those audit regional bodies, reports are approved and issued by the Central Government Audit Supreme Court of Accounts .This paper pursues a double purpose. On the one hand, to classify Spanish Regional Governments according to the development of their auditing systems, taking into account the scope and content of the reports issued by the different audit institutions. On the other hand, the aim to establish a relationship between (a) the degree of development of the different external audit systems and (b) the financial position of each region and their degree of compliance with budgetary stability rules.
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