"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 exploring the role of the International...

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of...

In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions...

Supreme Audit Institutions (SAIs) have an important role in ensuring public sector accountability; their main activities being managing the audit of public sector entities' financial statements and assessing probity/compliance, providing advice to parliamentary committees, and undertaking...

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public auditing sector can be expected to be valuable. It finds that there are a number of...