Local Government Audits: Obstacles and Opportunities
The purpose of this chapter is to set forth the objectives of local government audits; to demonstrate with reference to the United States and selected other countries that these objectives are largely not being achieved at this time; to describe the obstacles to realizing these objectives; and, most important, to indicate the opportunities for increased public service available to the auditor—even in the face of these very obstacles.
KeywordsLocal Government State Audit Administrative Control Performance Audit Certified Public Accountant
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