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In Spain, the Tribunal de Cuentas (Court of Auditors) is the supreme governmental accounting agency, responsible of the comptrolling of the public accounts of Spain and the auditing of the accountancy of the political parties, in accordance with the Constitution and its Organic Law. The equivalent of the Court of Auditors in Latin America is the General Department of the Comptroller of the Republic. == Activities == The Court of Auditors has the following functions: *external audit of the public sector's economic and financial activities. *responsibility for procedures involving those persons who hold offices that involve the management of wealth or of public assets. In 1974 the Court hosted VIII INCOSAI, the eighth triennial convention of the International Organization of Supreme Audit Institutions. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Court of Accounts (Spain)」の詳細全文を読む スポンサード リンク
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