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.
KeywordsEconomic Crisis Income Assure Stake
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