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Audit in a Democracy : The Australian Model of Public Sector Audit and Its Application to Emerging Markets. 民主主義における監査－公共部門審査の オーストラリア・モデルと新興市場へのその適用－
・ISBN 978-0-7546-4429-3 2005 hard GB£ 171.99
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・ISBN 978-0-367-60424-0 2020 paper GB£ 46.99
￥14,886.- (税込) ※（※）価格はご注文時の参考価格となります。
納品価格につきましては書籍の入荷時点で確定となります。
版元の原価改定、外国為替の変動等により異なる場合がございますので、予めご了承下さい。
お気に入り
★★★
電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-26199-7
| 著者・編者 | Nicoll, Paul, |
|---|---|
| 出版社 | (Ashgate, UK) |
| ページ数 | 252 pp. |
| 言語 | ENG |
| ニュース番号 | ＜522-1080＞ |
解説
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: c Explores the Australian model of public sector audit. c Provides a definition of a supreme Audit Institution (SAI) and the role and responsibilities of the public sector auditor. c Examines the authority necessary for the SAI to function effectively. c Discusses likely future reform of the SAI's legal framework. c 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.