Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.
Exploring the role of public sector audit in emerging democracies and developing countries, this book provides an account of the relationship between the public sector auditor, the legislature and executive government. In particular, it introduces public sector audit's capacity to assess government agencies' compliance with the law and their management of taxpayer or internationally funded programs and services. The volume: ¢ Explores the Australian model of public sector audit. ¢ Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. ¢ Examines the authority necessary for the SAI to function effectively. ¢ Discusses likely future reform of the SAI's legal framework. ¢ Illustrates how audit can be used to strengthen democratic institutions in emerging market economies. It will be of use to researchers, academics and students interested in the critical issues surrounding audit in general and public sector audit in particular. It will also be a valuable guide to practitioners in this area.
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it.This work is in the "public domain in the United States of...
This comprehensive workbook offers an in-depth exploration of 65 key auditing concepts. Each topic comes with 50 Q&As for enhanced understanding. It also includes a distinct section showcasing...
Today, the practice of vendor audits has become an important mainstream activity in major corporations and professional firms, complementing the traditional financial and internal audit functions,...
Auditing profession is seeking to confirm the information disclosed in the financial statements so always faced with the danger that lies ahead auditor.Including the risks that may be inherent risks,...
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