BUDGET AUDITING IN GOVERNMENTAL ORGANISATIONS FINANCED BY TAXATION
通过问卷调查两个地方政府的六类用户，发现公众支持预算信息公开，但只有外部用户（不含议员）支持对预算进行审计。
There is some a priori support in the literature for using budgets as external financial reports, both before the financial year and afterwards. There is also some support for having these budgets audited. A questionnaire was sent to six hypothesised user groups in two local authority areas to determine whether there was empirical support for the a priori positions. The responses revealed wide support for making budget figures publicly available, both before and after the fmancial year. Support for auditing these budgets came only from external user groups (excluding members of parliament).