Audit in a democracy
Subtitle: the Australian model of public sector audit and its application to emerging markets
By: by Paul Nicoll.
Publisher: Ashgate
Published: 2005
Place of publication: Aldershot, Hants, England; Burlington, VT
Language: eng
Number of pages: 233
Subjects: Australian National Audit Office.; Finance, Public -- Auditing -- Law and legislation -- Australia.; Legislative auditing -- Australia.; Finance, Public -- Auditing -- Law and legislation.
Description: "This book explores the role of public sector audit in emerging democracies and developing countries. It 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." "This volume 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."--Jacket.
Notes: Includes bibliographical references and index.
Table of contents: title: The legislature and audit in Australia; title: Why is there an Auditor-General?; title: What standards does the Auditor-General apply?; title: Money for audits; title: The special case of performance audits; title: What happens to audit opinions?; title: The Australian model of public sector audit   summarised; title: Why and how can a legislature use audit?; title: What are the purposes of public sector audit?; title: Should public sector audit be at the front?; title: Who should pay for audits?; title: What are the different kinds of audits?; title: How do audits lead to change? living with two masters; title: What freedom should the legislature permit the SAI to have?; title: The planning, conduct, and reporting of audits; title: How can the SAI reduce costs and increase its impact; title: The legal basis for audits summarized; title: The next steps.