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1、BasicStructureofGovernmentAuditingbyaSupremeAuditInstitutionBasicStructureofGovernmentAuditingbyaSupremeAuditInstitutionYutakaSUZUKI*(Professor,FacultyofBusinessAdministration,AoyamaGakuinUniversity)1.IntroductionInrecentyearsinJapan,therehasbeenanincreasingdemandfortheexternalaudi
2、tingofgovernmentdepartmentsandagencies,asaresultofcriticismfromcitizensonissuesconcerningpublicaccountability,includingthemisuseofpublicfunds,evaluationoftheeffectivenessandoutcomesofgovernmentprograms,informationdisclosurebasedonthe“right-to-know,”andrequestsfordisclosureofgovernm
3、entfinancialdatathroughbalancesheets.Tomeetthesechallenges,itisnecessarytoestablishourpublicaccountingandauditingsystems.Inparticular,asthefinalsteptoensurepublicaccountability,asystemforgovernmentauditingbyasupremeauditinstitution(hereinaftercalled“governmentauditing”)mustbebuilta
4、sapartofpublicaudits.PublicauditcarriedoutintheU.S.andtheU.K.incorporatesgovernmentauditingandfunctionsasexternalauditingsystems.Regardingtheaimofauditinginthetwocountries,publicauditsarecarriedoutascomprehensiveauditsthatincludefinancialauditingandperformanceauditingorvalue-for-mo
5、ney(VFM)auditing.Thispaperexaminesthestructureofgovernmentauditing,inparticularperformanceauditing,incorporatinganevaluationoftheadministrationitself(governmentprograms).Performanceauditinghasbeenincreasinglyrequestedinrecentyears.Alsointhepaper,inordertodevelopatheoryofexternalaud
6、iting,IwouldliketopresentthetaskstobeperformedandthedirectiontobetakeninJapan,regardingcriteriaforthecountrytoestablishagovernmentauditingsystem,referringtothesystemsimplementedintheU.S.,theU.K.,andinothercountries.2.ParadigmShiftsinGovernmentAuditing(1)AimofgovernmentauditingIncon
7、sideringthestructureofgovernmentauditing,thefirstfocusshouldbeonthenecessityandaimsofgovernmentauditing.Accordingly,itisnecessarytoclearlydistinguishthedifferencesbetweengovernmentauditingandotherrelatedconcepts,suchasprivateauditing,publicauditing,andtheauditingofprofit-orientedor
8、ganizations.Governmentaudi
