Purpose

The study focusses on explaining why advocates for reform to state audit in the United Kingdom (UK) in the early 1980s, focussed on improving the links between the new National Audit Office (NAO) and Parliament, rather than on traditional notions of audit independence. The study shows how this focus on the auditor's link to Parliament depends on a particular concept of liberty and relates this to the wider literature on the place of audit in democratic society.

Design/methodology/approach

Understanding the issue of independence of audit in protecting the liberties and rights of citizens needs addressed. In this article, the authors investigate the creation of audit independence in the UK in the National Audit Act (1983). To do so, the authors employ a neo-Roman concept of liberty to historical archives ranging from the late 1960s to 1983.

Findings

The study shows that advocates for audit reform in the UK from the 1960s to the 1980s were arguing for an extension to Parliament's power to hold the executive to account and that their focus was influential on the way that the new NAO was established. Using a neo-Roman concept of liberty, the authors show that they believed Parliamentary surveillance of the executive was necessary to secure liberty within the UK.

Research limitations/implications

The neo-Roman republican concept of liberty extends previous studies in considering the importance of audit for public accountability, the preservation of liberty and democracy.

Practical implications

Public sector audit can be a fundamentally democratic activity. Auditors should be alert to the constitutional importance of their work and see parliamentary accountability as a key objective.

Originality/value

The neo-Roman concept of liberty extends previous studies in considering the importance of audit for public accountability, preservation of liberty and democracy.

中文翻译：

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民主、问责制和审计：创建英国国家审计署以捍卫自由

目的

该研究的重点是解释为什么 1980 年代初期英国 (UK) 的国家审计改革倡导者侧重于改善新的国家审计署 (NAO) 与议会之间的联系，而不是传统的审计独立概念。该研究表明，这种对审计员与议会联系的关注如何取决于特定的自由概念，并将其与关于审计在民主社会中的地位的更广泛的文献联系起来。

设计/方法/方法

理解审计在保护公民的自由和权利方面的独立性问题需要解决。在本文中，作者调查了英国在《国家审计法》（1983 年）中建立审计独立性的情况。为此，作者将新罗马的自由概念应用于 1960 年代后期至 1983 年的历史档案。

发现

研究表明，从 1960 年代到 1980 年代，英国审计改革的倡导者都在主张扩大议会的权力，以让行政部门承担责任，并且他们的重点对新国家审计署的建立方式产生了影响。作者使用新罗马的自由概念表明，他们相信议会对行政部门的监督对于确保英国境内的自由是必要的。

研究限制/影响

新罗马共和主义的自由概念扩展了先前的研究，考虑了审计对公共问责、维护自由和民主的重要性。

实际影响

公共部门审计可以是一项基本民主的活动。审计员应警惕其工作的宪法重要性，并将议会问责制视为一项关键目标。

原创性/价值

新罗马的自由概念扩展了先前的研究，考虑了审计对公共问责、保护自由和民主的重要性。