ABSTRACT

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.

chapter |6 pages

Introduction

part |4 pages

PART I: WHAT IS THE AUSTRALIAN MODEL OF PUBLIC SECTOR AUDIT?

chapter 1|12 pages

The Legislature and Audit in Australia

chapter 2|12 pages

Why is There an Auditor-General?

chapter 4|12 pages

Money for Audits

chapter 5|14 pages

The Special Case of Performance Audits

chapter 6|14 pages

What Happens to Audit Opinions?

part |4 pages

PART II: WHAT IS A SUPREME AUDIT INSTITUTION (SAI)?

part |4 pages

PART III: WHAT AUTHORITY DOES THE SAI NEED FOR ITS WORK?

part |4 pages

PART IV: WHAT ARE THE NEXT STEPS IN REFORM OF AN SAI'S LEGAL FRAMEWORK?

chapter 17|6 pages

The Legal Basis for Audits Summarised

chapter 18|8 pages

The Next Steps