This book provides a concise overview of the current context and types
of public sector audit and the varied structures within which public
sector audit is practised across the world.
It summarises the objectives of public sector audit as well as explores
the role of the International Organisation of Supreme Audit Institutions
in providing guidance to these. Drawing on public and private sector
audit as well as the views of academics and practitioners on public
sector audit, it provides a unique research-based guide to the current
issues and future challenges in the field.