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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...