PPP/PFI contracts often share a number of features: they run over a very long period of time; they are conceived without a complete understanding of how requirements may change and despite the rhetoric they tend to create a context where dispute and litigation rather than partnership are the norm. I
Public Sector Audit
โ Scribed by Carolyn J. Cordery, David C. Hay
- Publisher
- Routledge
- Year
- 2020
- Tongue
- English
- Leaves
- 121
- Series
- Routledge Focus on Accounting and Auditing
- Edition
- 1
- Category
- Library
No coin nor oath required. For personal study only.
โฆ Synopsis
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.
โฆ Table of Contents
Contents
Acknowledgements
1 Introduction
2 Reasons for public audit and explanations for differences
3 Supreme Audit Institutions around the world
4 Risks and opportunities in the future
5 Overview of main themes and projections
Index
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