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最高审计机关国际组织是研究政府审计的国际组织,不代表独立审计组织.《利马宣言》是这个国际组织在利马开会后发表的研究性公报,对各国没有什么约束力.不少国家连完全归国家所有的大型公司,都是由会计师事务所负责审计,更不用说国家参股的企业.比如英国,不论是工党执政还是保守党执政,不论是国有化时期还是私营化时期,国营公司从来都是由会计师事务所审计.美国审计总署也已经把四十多个大型国营公司交给会计师事务所审计.
The SAI is an international organization that studies government audits and does not represent an independent auditing body. The Lima Declaration is a research communiqué issued by this international organization after its meeting in Lima and is binding on all countries. Large corporations wholly owned by the state are audited by accounting firms, not to mention state-owned enterprises, such as the United Kingdom, whether the Labor Party or the Conservatives are in power, whether state-owned or privatized Are audited by accounting firms and the U.S. Auditing Agency has also handed over more than 40 large state-owned companies to auditors.