This chapter compares public sector budgeting, accounting and auditing systems of the three levels of government in the 14 European countries included in the book. The analysis reveals that budgeting and accounting systems show a significant heterogeneity between countries for all government levels and that there is also lack of harmonization among different government levels within a country. In most of the countries, accounting standards are different for central, regional and local government. Furthermore, although in all countries analyzed there are provisions for both internal and external audit, auditing in the public sector also offers a heterogeneous panorama. The chapter concludes with a view of the readiness for change to IPSAS or EPSAS in the countries analyzed, showing important differences in the challenges and efforts necessary to move towards this direction.
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