首页   按字顺浏览 期刊浏览 卷期浏览 Local Government Procurement of CPA Audit Services: The Role of the States
Local Government Procurement of CPA Audit Services: The Role of the States

 

作者: Penelope S. Wardlow,   Shirley A. Friar,  

 

期刊: Public Budgeting&Finance  （WILEY Available online 1989）
卷期: Volume 9, issue 1  

页码: 92-106

 

ISSN:0275-1100

 

年代: 1989

 

DOI:10.1111/1540-5850.00812

 

出版商: Blackwell Publishers Ltd.

 

数据来源: WILEY

 

摘要:

Recent studies have raised serious concerns about the quality of governmental audits by independent CPAs. Part of the problem is that many governmental units do not use effective audit procurement procedures. This article examines current state guidelines for the procurement of CPA audit services by local governments and recommends an expansion of the states' role in this area.

 

点击下载:  PDF (1531KB)



返 回