Governmental Accounting and Auditing: Recent Developments Leading Toward Professional Certification.
研究了政府会计与审计迈向专业认证的发展，包括政府与非营利实体的差异、影响政府会计审计的公告、专业化努力及认证项目，对政策制定者有启示。
Abstract Examines developments leading toward professional certification of governmental accounting and auditing. Differences between governmental and for-profit entities; Pronouncements that influence governmental accounting and auditing; Efforts to professionalize governmental accounting and auditing programs; Certification programs; Implications for policymakers.