Audit in a democracy : the Australian model of public sector audit and its application to emerging markets / Paul Nicoll.
2005
KU2744 .N53 2005 (Mapit)
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Author
Title
Audit in a democracy : the Australian model of public sector audit and its application to emerging markets / Paul Nicoll.
Imprint
Aldershot, Hants, England ; Burlington, VT : Ashgate, [2005]
Copyright
©2005
Description
xiv, 233 pages ; 25 cm
Formatted Contents Note
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
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 clientand the auditee
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?
The legal basis for audits summarised
The next steps.
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
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 clientand the auditee
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?
The legal basis for audits summarised
The next steps.
Bibliography, etc. Note
Includes bibliographical references (pages 223-230) and index.
Location
STA
Call Number
KU2744 .N53 2005
Language
English
ISBN
0754644294
9780754644293
9780754644293
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