ABSTRACT
This paper compares the level of harmonization in local government audit in 18 European Union
member countries, as well as the situation in England and Switzerland. It presents a
classification of audit systems based on who carries out audits, their frequency, the types of
audit, and the auditing standards adopted. The different audit models are analysed in
relation to each country’s administrative systems. The results provide important insights for
scholars, auditors, politicians and standard-setters, showing that harmonization in auditing is
far from being achieved in Europe.
IMPACT
The paper offers interesting insights into the audit systems of European countries, revealing that
the differences between them mean that the European Commission cannot obtain high-quality
comparable data. Building a strong audit system is integral to reducing the mismanagement of
public funds and to setting common European policies. The authors reveal the countries which
need to update and standardize their accounting systems at the local and regional levels. In
addition, the authors explain why they are calling for a wider adoption of performance
auditing in Europe.