外文文献原文Title:PerformanceAuditinWesternEurope:TrendsandChoicesMaterialSource:ountingAuthor:ChristopherPollittThispaperdescribesselectedfindingsfromthePerformanceAuditProject,athreeyearstudyofthedevelopmentofperformanceaudit(PA)inthesupremeauditinstitutions(SAIs)ofFinland,France,herlands,,,,“personality”,,,itaimstodescribeandsummarizeselectedfindingsfromtheperformanceauditproject(PAP),athreeyearacademicinvestigationintothedevelopmentofperformanceaudit(PA)infiveWesternEuropeansupremeauditinstitutions(SAIs).Second,drawingonthesefindings—andotherrecentauditresearch—,inotherwords,isusedasabasisuponwhichtoextrapolatecertaintrendsandconstraintsintothenearfuture(arisky,butpotentiallyfruitfulprocedure).
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