摘要：In United Kingdom public audit activity is ruled by The Law of National Audit of 1866 further modified and completed in 1921 and 1983. National Audit Office of Great Britain is the supreme Audit Institution of The Public Funds .The Comptroller and General Auditor audits and certifies the accounts of the governmental departments and other institutions of The Public Sector,effectuates audits of activity performance and reporst the results of the achieved audits to The Parliament .
