Lecture Auditing and assurance services in Australia: Chapter 14- Gay, Simnett
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Chapter 14 - Other assurance services. After studying this chapter you should be able to: explain the different levels of government in Australia and their main responsibilities; explain the concept of accountability; outline the different bases of accounting used in the public sector; explain public sector audit requirements; describe the nature of performance auditing; and describe the nature of regularity audits.
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