Accounting, auditing, accountability and governance are mutually
exclusive. Accounting provides a set of rules and techniques to be
followed by interested parties which would be verified by audit so that
accountability of those parties is carried out. Governance requires such
accountability through mechanisms of legitimation and control. The study
in this manuscript is an investigation into the working of a standing
Committee called the Public Accounts Committee of the Parliament of
North West Frontier Province of Pakistan. This body is entrusted with
the task of accountability of public officials for public funds placed
at their disposal by the Parliament and to establish whether the funds
are spent legitimately within the limits and on the subjects prescribed
by the Parliament. The book in hand provides the baseline information
for accountants, auditors, students, researchers and relevant Govt.
stakeholders. Therefore, it should be in every library of the relevant
disciplines.