Audit in a Democracy
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Audit in a Democracy
The Australian Model of Public Sector Audit and its Application to Emerging Markets
Nicoll, Paul
Taylor & Francis Ltd
11/2005
252
Dura
Inglês
9780754644293
15 a 20 dias
630
Descrição não disponível.
Contents: Introduction. What is the Australian Model of Public Sector Audit?: The legislature and audit in Australia; Why is there an auditor-general?; What standards does the auditor-general apply?; Money for audits; The special case of performance audits; What happens to audit opinions?; The Australian model of public sector audit summarised. What is a Supreme Audit Institution (SAI)?: Why and how can a legislature use audit?; What are the purposes of public sector audit?; Should public sector audit be at the front?; Who should pay for audits?; What are the different kinds of audits?; How do audits lead to change? living with two masters - the client and the auditee. What Authority Does the SAI Need for its Work?: What freedom should the legislature permit the SAI to have?; The planning, conduct and reporting of audits; How can the SAI reduce costs and increase its impact when it conducts two kinds of audits? What Are the Next Steps in Reform of an SAI's Legal Framework?: The legal basis for audits summarised; The next steps; Appendix: attributes of SAIs; Bibliography; Index.
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Public Sector Audit;Taylorandfra Nci;Francis Group Http;Sai;Audit;Australian Model;Fg;BB;Step;IJ;A;C B;Be;I3;99A;Next;Its;1C;AA;FRAMEWORK;E0
Contents: Introduction. What is the Australian Model of Public Sector Audit?: The legislature and audit in Australia; Why is there an auditor-general?; What standards does the auditor-general apply?; Money for audits; The special case of performance audits; What happens to audit opinions?; The Australian model of public sector audit summarised. What is a Supreme Audit Institution (SAI)?: Why and how can a legislature use audit?; What are the purposes of public sector audit?; Should public sector audit be at the front?; Who should pay for audits?; What are the different kinds of audits?; How do audits lead to change? living with two masters - the client and the auditee. What Authority Does the SAI Need for its Work?: What freedom should the legislature permit the SAI to have?; The planning, conduct and reporting of audits; How can the SAI reduce costs and increase its impact when it conducts two kinds of audits? What Are the Next Steps in Reform of an SAI's Legal Framework?: The legal basis for audits summarised; The next steps; Appendix: attributes of SAIs; Bibliography; Index.
Este título pertence ao(s) assunto(s) indicados(s). Para ver outros títulos clique no assunto desejado.
