Jalali, Farzaneh; Abdollahzade, Salam - In: Journal of Public Budgeting, Accounting & Financial … 34 (2022) 4, pp. 566-576
Purpose This paper aims to review the auditing procedures and structure in an emerging economy's public sector by explaining the recent changes and developments in the auditing process, its structure and the responsibilities of its underlying actors. Design/methodology/approach This paper traces...