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Audit in a democracy : the Australian model of public sector audit and its application to emerging markets / Paul Nicoll

データ種別 図書
出版者 Aldershot, Hampshire, England ; Burlington, Vt. : Ashgate
出版年 c2005
本文言語 英語
大きさ xiv, 233 p. : ill. ; 24 cm

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書庫4階 KU:2744:N53:2005
0754644294 004789444

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内容注記 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
一般注記 Includes bibliographical references (p. [223]-230) and index
著者標目 *Nicoll, Paul
件 名 LCSH:Finance, Public -- Auditing -- Law and legislation -- Australia  全ての件名で検索
LCSH:Legislative auditing -- Australia  全ての件名で検索
LCSH:Australian National Audit Office
LCSH:Finance, Public -- Auditing -- Law and legislation  全ての件名で検索
分 類 LCC:KU2744
DC22:343.94/034
巻冊次 ISBN:0754644294 ; XISBN:9780754644293 REFWLINK
ISBN 0754644294
目次/あらすじ

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