| Audit in a Democracy: The Australian Model of Public Sector Audit and Its Application to Emerging Markets Contributor(s): Nicoll, Paul (Author) |
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ISBN: 0754644294 ISBN-13: 9780754644293 Publisher: Routledge OUR PRICE: $190.00 Product Type: Hardcover - Other Formats Published: November 2005 |
| Additional Information |
| BISAC Categories: - Law | Military - Law | International - Law | Business & Financial |
| Dewey: 343.940 |
| LCCN: 2005020471 |
| Physical Information: 0.63" H x 6.14" W x 9.21" (1.17 lbs) 252 pages |
| Descriptions, Reviews, Etc. |
| Publisher Description: 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. |