عنوان مقاله [English]
The major aim of this research is to study the viewpoints of the managers of the state organizations on the effectiveness of auditing of General Accounting office.
The managers of this organizations are of the opinion that organization’s auditors don’t have sufficient knowledge and ex[erience in perfoming their audits, are negligent to speci& strategies of public organization and payless attentions to
monitoring during spending. While these auditiors are explicit it their asscrtions and have job security. Also, this organization has dedicated a limited part of its resources to budget liquidario report.