Index
Contemporary Issues in Public Sector Accounting and Auditing
ISBN: 978-1-83909-509-2, eISBN: 978-1-83909-508-5
ISSN: 1569-3759
Publication date: 18 January 2021
This content is currently only available as a PDF
Citation
(2021), "Index", Grima, S. and Boztepe, E. (Ed.) Contemporary Issues in Public Sector Accounting and Auditing (Contemporary Studies in Economic and Financial Analysis, Vol. 105), Emerald Publishing Limited, Leeds, pp. 257-268. https://doi.org/10.1108/S1569-375920200000105017
Publisher
:Emerald Publishing Limited
Copyright © 2021 Emerald Publishing Limited
INDEX
Note: Page numbers followed by “n” indicate endnotes.
Accountability
, 59–60, 62, 76, 184, 198
Accounting
, (see also Public accounting; Tax), 2, 158, 174
auditing
, 74–75, 80
information
, 74
standards
, 34
systems
, 163–164, 182
Accounts Commission
, 36
“Accrual basis”
, 174
Accrual-based accounting
, 13, 58, 60, 177
Accrual-based public accounting
, 165–166
Adjusted accrual-based public accounting
, 164–165
Adjusted cash-based public accounting
, 164
Albanian national accounting standards, harmonization of
, 19–20
Anglo-Saxon public financial management model
, 92
Anglo-Saxon public fiscal model
, 100
management and context
, 98–100
Annexed budget administrations
, 180
Annual reports
, 59–69
Anti-fraud agents
, 44–45
Anti-money laundering and terrorist financing regulations (MLR)
, 40
Application section
, 77
Artificial Intelligence
, 125–126, 132, 138
Assets
, 174
management
, 224
misappropriation
, 41
public
, 114
tangible
, 11
Ateşman Readability Formula
, 92–93, 95–96, 97
Audit
, (see also Internal Audit (IA)), 34, 132
audit engagement-based competencies
, 121
dimensions
, 35
expectation
, 46–52
of financial statements
, 34
and management approach
, 197
mission
, 114
quality
, 114–116, 123
in reducing fraud risk
, 44–46
regulators
, 52
and reporting process
, 208
Auditing
, 34, 38, 77, 114
in public administration
, 81
of public sector
, 114–116
Auditor General
, 36
Auditors
, (see also Public auditors), 32, 45, 77, 115–116, 123
competencies
, 115–116, 120–121
skills comparison
, 126
Australia
FRES results of Charter of Budget Honesty Act of
, 104–105
official language of
, 93
Bank of Credit and Commerce International (BCCI)
, 37
Bank of International Payments (BIS)
, 198–199
Banking Law (2001)
, 197
Banking Regulation and Supervision Agency (BRSA)
, 197, 199
“Banking Sector Restructuring Program, The”
, 197
Bankruptcies
, 197, 208
Bannerman paragraph
, 51
Basel Committee on Banking Supervision
, 198–199
Budget
, (see also Tax), 5–6
accounting
, 5, 13, 188
accounts
, 162, 181
existence of budget-based state accounting system
, 11
Budget Responsibility and National Audit Act
, 93, 102
Budget Transparency and Accountability Act
, 93
in Canada
, 105
by FRE readability formula
, 107
Bureaucracy
, 124, 136
Business, Energy and Industrial Strategy Committee (BEIS Committee)
, 47
Business management
, 132
Businessmen
, 28–29
Canada
FRES results of Budget Transparency and Accountability Act in
, 105
official language of
, 93
Canadian Institute of Chartered Accountants (CICA)
, 232
Capability criteria
, 232–233
“Cash basis”
, 174
Cash-based accounting system
, 8–9, 158, 177, 181–182
Cash-based government accounting
, 188
Cash-based public accounting system
, 9–10, 164
existence of
, 10–11
Centralized economy
, 18–19
Centralized model
, 198
Charter of Budget Honesty Act of Australia
, 93, 104–105
Chartered Institute of Public Finance and Accountancy (CIPFA)
, 234
Citizen-NPM
, 99
Civil Servants Law No. 657 (CSL No. 657)
, 144
Classical financial auditing
, 78
Collection Procedure of Public Receivables Law No.6183 (CPPRL No.6183)
, 145
Commercial market structure
, 75
Committee of Sponsoring Organisations of Treadway Commission (COSO)
, 229
COSO ERM framework
, 229–230
Communication skills
, 125
Companies Act (2006)
, 49, 51–52
Company-controlled self-assessment techniques
, 210
Comparative Fit Index (CFI)
, 239
Compatibility auditing
, 74
Competent staff
, 114
Competitive market demands organisations
, 115
Compliance
, 230
audit
, 116, 121
internal control
, 231
internal control frameworks
, 231–233
Computer Assisted Auditing Techniques (CAAT s)
, 125
Confirmatory factor analysis (CFA)
, 239
Conflict of interest
, 47
Constante accounting system
, 163
Consultative Advisory Group (CAG)
, 176
Content analysis
, 83
Continuing Professional Education (CPE)
, 122
Continuity principle
, 10
Continuous auditing techniques
, 125
Control
, 132
Controller of Audit
, 36
Corporate governance
, 226–227, 233
Corporate management
, 210
Corruption
, 208
Council of State
, 146
Court of Accounts
, 78, 81, 83
Criminal offence
, 49
Criminalisation
, 38–40
Criteria of Control (COCO)
, 231–233
Critical thinking
, 126
Cronbach’s alpha coefficients
, 238, 241
Cross-cutting competencies
, 121
Customer
care
, 224
demanding
, 125
fraud
, 37
Cyber-attacks
, 37
Dale-Chall Formula
, 92–93, 95
Data and business processes
, 208
Decentralized model
, 198
Delivery gaps
, 46–52
Director General (DG)
, 224
Disclosure index methodology
, 62
Dishonesty
, 39
Draft texts
, 185
e-government
, 125
Economic
developments
, 2
union structures
, 5
unit
, 174
Economist
, 23–27
Effective, effective, and economic government institutions (3E government institutions)
, 191
Effective auditing
, 136
Effective Compliance and Control (ECC)
, 240
Effective parties in tax audit
, 135–136
Effective tax audit
, 135
Efficiency in tax audit
, 132, 135–136
Employing bureaucratic processes
, 221
English language
, 102–109
Enterprise Risk Management (ERM)
, 225, 229
assessment tool
, 230
European Court of Auditors (ECA)
, 116
European Governance
, 227
European Public Sector Accounting Standards (EPSASs)
, 168
European System of Accounting (ESA95)
, 166–168
European System of National and Regional Accounts (ESA95)
, 182
European Union (EU)
, 46, 116, 185
negotiation process
, 199
public auditing standards in
, 120–121
public auditor skills
, 116–119
Expectation gap
, 47
Explanatory factor analysis (EFA)
, 238–239, 240
External auditing
, (see also Internal Audit (IA)), 74–76, 78
in public organizations
, 80–82
in Turkish Public Health Sector
, 79–80
in Turkish Public Sector
, 76–79
External auditors
, 34, 41, 47
Financial audit/auditing
, 74–76, 78–79, 116, 121
in health sector
, 82
Financial information
, 59–60, 63–67, 216
of corporations
, 74
establishments
, 82–83
Financial liability laws
, 92
Financial management
, 74
Financial markets
, 18
Financial planning systems
, 35
Financial reporting
fraud
, 41
ineligibility for
, 11
Financial Reporting Council (FRC)
, 40
Financial statements
, 27
Financial system
, 194
Financial tables
, 74–75
Fiscal laws
, 25, 28
Fiscal management
, 58
Fiscal responsibility
, 99
Fiscal Responsibility and Budget Management Ac
, 93, 104
in India
, 102–104
in Pakistan
, 105–108
Fiscal Responsibility and Debt Limitation Act
, 93
Flesch Ease Readability Score (FRES)
, 102
results of budget responsibility and national audit in UK
, 102
results of Budget Transparency and Accountability Act in Canada
, 105
results of Charter of Budget Honesty Act of Australia
, 104–105
results of Fiscal Responsibility and Budget Management Act in India
, 102–104
results of Fiscal Responsibility and Debt Limitation Act in Pakistan
, 105–108
Flesch Reading Ease formula
, 92–93
Flesch Reading Ease Score (FRES)
, 94
Flesch-Kincaid Formula
, 92–93
Flesch-Kincaid Grade Level (F-KGL)
, 92–93, 95
Fraud
, 37–38
audit in reducing
, 44–46
criminals
, 37
markers
, 139
risk
, 41–42
Fraud Act (2006)
, 38–39
Fraud detection
audit expectation, quality and delivery gaps
, 46–52
need for audit in reducing fraud risk
, 44–46
overview of fraud
, 37–38
public auditors role in
, 37
public auditors’ legal liability in relation to fraud
, 38–44
Friedman test
, 242–243
Fry Test, the Cloze Test Method, and the SMOG Readability Test
GASB Reporting Model
, 60
General accounting
, 18–19
General Accounting Laws
, 6, 8, 13, 179–180, 181
General Accounting Regulation
, 179
“General Budget Accounting Regulation”
, 183
General budget departments
, 180
“General Management Accounting Regulation”
, 183
General purpose financial reporting (GPFR)
, 175
Generally Accepted Accounting Principles (GAAP)
, 181
Generally Accepted Government Auditing Standards (GAGAS)
, 121–123
Good public governance
, 46
Goodness of Fit Index (GFI)
, 239
Governance, risk management and compliance (GRC)
, 221, 224
aim and objectives
, 221
capability model and principled performance
, 225
compliance
, 230–233
data analysis
, 238–239
discussion
, 244
EFA
, 240
Friedman test
, 242–243
governance
, 225–227
IA
, 235
international benchmarking on public sector GRC
, 233–234
Kruskal–Wallis test
, 244
limitations of methodology
, 239
lines of defence model
, 234–235
Malta Public Administration
, 222–224
methodology
, 235
questionnaire circulated to public employees
, 252–255
research instrument
, 235–237
research questions
, 222
results and discussion, interpretation of findings
, 240
risk
, 227–230
sample characteristics
, 237–238
sampling procedure
, 237
scale reliability test
, 241
Shapiro–Wilk Normality test
, 241–242
structured equation modeling
, 242
study and Malta as case
, 222
Governance (G)
, 225, 240, 244
corporate governance
, 226–227
good governance
, 227
Government
, 2
accounting system
, 174
assets
, 10
debts
, 12
inability to monitor
, 11
Government accounting approach
, 174
Government Accounting Regulation
, 180
Government Accounting Standards (DMS)
, 184, 187–188
Government Accounting Standards Board (DMSK)
, 187
Government accounting system in Turkey
, 179
future of
, 188–190
past of
, 179–181
present of
, 181–188
Government Finance Statistics (GFS)
, 166, 168, 182
Government Transactions Regulation
, 179
GRC Maturity Evaluation model (GRCME model)
, 238, 241
Gunning-Fog Index
, 92–93, 95, 109
Harmonization
of accounting standards
, 18, 27
of Albanian accounting standards
, 19
businessmen
, 28–29
concepts and interested actors
, 21–22
data collection and research path
, 21
economist
, 23–27
harmonization of Albanian national accounting standards
, 19–20
implications, recommendations
, 29–30
interview with group of interest
, 32
primary data collection
, 22–23
process
, 19
tax inspectors
, 27–28
High audit-external audit
, 200
Human resources (HRs)
, 224
IASB.
, See International Auditing and Assurance Standards Board (IAASB)
ICMA model
, 60
Impartial auditing of financial tables
, 75–76
In-demand soft skills
, 125
Independent auditing
, 74–75
Independent external auditing
, 76
India
FRES results of Fiscal Responsibility and Budget Management Act in
, 102–104
official language of
, 93
Industry 4.0
, 115, 124–126
Ineffective tax system
, 134
Inspection
, 132
Institute of Chartered Accountant of Scotland (ICAS)
, 125
Institute of Internal Auditors (IIA)
, 114, 116, 209, 226
Insurance transactions
, 194
Inteligibility concepts
, 93–94
Inter-quartile range (IQR)
, 238
Interest calculation
, 155
Internal Audit (IA)
, (see also External auditing), 200, 209, 235, 240
activities
, 201
corruption and bankruptcies
, 208
criteria evaluation in public sector
, 213–215
functions and effectiveness of
, 209
and IIAS
, 195–196
in public banks
, 197–199
result and recommendations
, 215–217
studies on factors ensuring effectiveness
, 209–212
SWARA method
, 212–213
system
, 194
Internal Audit and Investigations Department (IAID)
, 245–246
Internal Audit Coordination Board
, 198–199
Internal auditor (IA)
, 231
Internal control
frameworks
, 231–233
process
, 231
system
, 3, 74
Internal Control Integrated Framework
, 231–232
Internal control on financial reporting (ICFR)
, 211
International Accounting Education Standards Board (IAESB)
, 191n1
International Accounting Standards
, 18, 174–175
International Auditing and Assurance Standards Board (IAASB)
, 41, 115, 191n1
International benchmarking on public sector GRC
, 233–234
International Ethics Standards Board for Accountants (IESBA)
, 191n1
International Federation of Accountants (IFAC)
, 175
International Federation of Accountants–Public Accounting Standards (IFAC-PS Standards)
, 166, 168–169
International financial institutions
, 166
International Financial Reporting Standards (IFRS)
, 183
International Institute of Internal Auditing (IIA)
, 194–195
International internal audit standards (IIAS)
, 194
conceptual framework
, 194
internal auditing and
, 195–196
internal auditing in public banks
, 197–199
literature review
, 199–200
method of research
, 200
public banking and structure in Turkey
, 196–197
purpose and scope of research
, 200
research findings
, 201–203
International Organisation for Standardization (ISO)
, 227–228
International Organization of Supreme Audit Institutions (INTOSAI)
, 74, 116, 231–233
International Public Sector Accounting Standards (IPSAS)
, 167, 168–169, 175, 181, 183
International Public Sector Accounting Standards Board (IPSASB)
, 175–179
International regulations on public accounting system
, 166–169
International Standard on Auditing (ISA)
, 41–42
International Standards for Internal Auditing
, 196, 200
International Standards of Supreme Audit Institutions (ISAI)
, 74, 120
International Standards on Auditing (ISAs)
, 36, 125
Inventories
, 21
ISO 31000
, 229–230
Jurisdictional Responsibilities
, 121
Kaiser normalization
, 238
Kaiser–Meyer–Olkin statistic (KMO statistic)
, 238
Kameral accounting system
, 161
Kameral system
, 2
Kruskal–Wallis test
, 244
Legal tax audit
, 134
Lexile Formula
, 92
Liability
, 22
LinkedIn
, 125
Local administrations online
, 61
Local audit
, 36
Logismography accounting system
, 163
Long-term assets materials (LTA materials)
, 21–22
Malta Public Administration
, 222–224
Management Discussion and Analysis (MD&A)
, 61
Management motives
, 52–53
Material
, 34
Materiality
, 34
Mean (M)
, 238
Median (Md)
, 238
Metropolitan municipalities
, 63
Ministry for Finance (MFIN)
, 237–238
Modern approach
, 4, 162–163
Modern public financial management approach
, 6
Monetary auditing
, 74–75
Money transfer
, 194
Monitoring section
, 77
MRS
, 25
Multi-criterion decision-making methods
, 215
Multiple regression analysis
, 211
Multiplicity of laws
, 145
Municipalities in Turkey
, 59
annual reports
, 59–60
findings of study
, 63–69
literature review
, 60–62
methodology
, 62–63
Public Financial Management and Control Law
, 58
NAS
, 24–25
National Audit Office (NAO)
, 36, 49, 119, 220
National Fraud Authority
, 37
National Health Service (NHS)
, 35
National standards of accounting
, 18–19
New Public Administration (NPM)
, 58, 99
1924 Constitution
, 6
Non-normed Fit Index (NNFI)
, 239
Normed Fit Index (NFI)
, 239
Office of Prime Minister (OPM)
, 237–238
Official languages in selected countries
, 93, 102–109
Open Compliance and Ethics Group (OCEG)
, 224–225, 230
Organisation for Economic Cooperation and Development (OECD)
, 5, 226
Organised crimes
, 37
Organization for Economic Cooperation in Europe.
, See Organisation for Economic Cooperation and Development (OECD)
Overpayment
, 146–147
accounting process for
, 148–155
collection and accounting process
, 150–155
collection of
, 147–148
Pakistan
FRES results of Fiscal Responsibility and Debt Limitation Act in
, 105–108
official language of
, 93
Pari delicto (‘in equal fault’) principle
, 51
Parliamentary questions (PQs)
, 224
Patrimony accounts
, 162
Performance audit
, 76–77, 116, 121
Performance auditing
, 74, 81
Performance information
, 62–64, 67–68
Performance-based budgeting
, 58, 62
Permanent Secretaries (PSs)
, 223
Personal attitudes of auditor
, 115
Personal competency of auditor
, 115
Personal qualities
, 121
Planning section
, 77
Policy decision making process
, 227
Ponzi scheme
, 53n1
PricewaterhouseCoopers (PwC)
, 224–225
Principal component analysis (PCA)
, 238
Principal Permanent Secretary (PPS)
, 223
Private audit
, 34–35
Private auditors
, 39, See also Public auditors
Proceeds of Crime Act (2002)
, 40
Professional qualities
, 121
Professional scepticism
, 123, 126
Public accounting
, 2–3, 13, 158–159
approaches to public accounting and public accounting systems
, 160
cash-based public accounting
, 9–10
classical approach
, 160–162
European System of Accounting
, 166–168
existence of adequate detail and classified accounts
, 11
existence of budget-based state accounting system
, 11
existence of cash-based accounting system
, 10–11
framework and development of
, 3–6
Government Financial Statistics
, 168
IFAC-PS Standards and IPSAS
, 168–169
inability to monitor government’s assets
, 11
inability to obtain data for final account draft law
, 12–13
ineligibility for financial reporting
, 11
international regulations on public accounting system
, 166
issues related to public accounting in Turkey
, 8–9
lack of accounting unity
, 10
lack of continuity in public accounting system
, 10
modern approach
, 162–163
narrow scope of public accounting
, 10
objective and characteristics of
, 159–160
problems related to registration and monitoring of government debts
, 12
record-keeping methods used in
, 163–166
reform quests in Turkey and some evaluations
, 9
regulations made by Law No. 5018
, 6–8
result
, 13
system
, 3
System of National Accounts 1993
, 166–167
Public administration
, 59
Public Administration Act (PAA)
, 222–223
Public assets
, 114
Public audit
, 34–35, 46, 114, 199–200
future of
, 124
in UK
, 35–37
Public auditing standards
in EU
, 120–121
in Turkey
, 123
in UK
, 122
in USA
, 121–122
Public auditors
, 35, 41, 76
comparison of SAIs
, 117–118
competencies
, 120–123
difference between private audit and public audit
, 34–35
European Union
, 116–119
legal liability in relation to fraud
, 38–44
public audit in UK
, 35–37
required competencies for today’s public auditor
, 123–124
role in detecting fraud
, 37–52
skills
, 116
standards issued for
, 120
Turkey
, 120
United Kingdom
, 119
United States
, 119
Public banks
internal auditing in
, 197–199
and structure in Turkey
, 196–197
Public finance
, 7
in Anglo-Saxon tradition
, 98
Public financial and administrative reform works
, 182
Public Financial Management
, 7, 13, 181
Public Financial Management and Control Law No.5018 (PFMCL No.5018)
, 58–59, 62–63, 93, 182–183, 144–145
and readability
, 100–101
Public Financial Management Project
, 175
Public fiscal management, readability analysis of laws related to
, 102–109
Public Governance
, 226, 220
Public health sector
external auditing
, 75–76
external auditing in Turkish Public Health Sector
, 79–80
external auditing in Turkish Public Sector
, 76–79
literature review
, 80
methodology of research
, 82
purpose and scope of research
, 82–83
research findings
, 83–88
research method
, 83
State Audit Court
, 74–75
studies addressing external auditing in public organizations
, 80–82
studies addressing financial auditing in health sector
, 82
Public institutions
, 3, 7, 116
Public internal financial control
, 198–199
Public loss
, 144–146
Public Oversight Accounting and Auditing Standards Authority
, 76
Public Private Partnership (PPP)
, 187
Public revenues
, 8
Public Risk Management Organisation (PRIMO)
, 221, 228
Public sector
, 208, 220–221, 237
audit
, 76, 115
businesses
, 209
GRC
, 233–234
IA criteria evaluation in
, 213–215
institutions
, 61
practices
, 58
RM in
, 228–229
Public sector accounting in Turkey
government accounting system in Turkey
, 179–190
IPSASB
, 175–179
results and recommendation
, 190–191
Public Sector Committee (PSC)
, 168, 175
Public Sector Management agenda
, 233–234
Public Service
, 223, 237
Public Service Management Code (PSMC)
, 222–223
Public Value Management
, 220
Qualitative analysis
, 115
Quality
, 46–52
audit
, 48, 115
of auditor
, 48
of public finance
, 169
standards
, 195
Readability
index
, 92
tests
, 93–94
Readability analysis of laws
Anglo-saxon public fiscal management and context
, 98–100
Ateşman Readability Formula
, 95–96
Dale-Chall Formula
, 95
F-KGL
, 95
financial liability laws
, 92–93
FRES
, 94
Gunning-Fog Index
, 95
other readability analyses in Turkish literature
, 96–97
Public Financial Management and Control Law No.5018 and readability
, 100–101
readability and inteligibility concepts and readability tests
, 93–94
readability test analysis examples of various laws
, 97–98
related to public fiscal management and state budget
, 102–109
research analysis and findings
, 100
theoretical scope of various readability analyses
, 94
Real auditing
, 74
Record-keeping methods used in public accounting
, 163–166
Red flags
, 139
Registry services
, 224
Regularity audit
, 76–79
Regulation on Government Expenditure Documents
, 180
Regulators
, 53
Reporting section
, 77
Reporting skills
, 126
Responsibilisation strategy
, 44
Revenue and expense management
, 174
Revision
, 132
Risk
, 227
COSO ERM framework and ISO 31000
, 229–230
ERM
, 229
risk-based approach
, 221
RM
, 228
RM in Public Sector
, 228–229
Risk Analysis System
, 137
Risk Assessment
, 232
Risk management (RM)
, 210, 220, 228, 240
in Public Sector
, 228–229
Risk Management Society (RIMS)
, 229
Root Mean Square Error of Approximation (RMSEA)
, 239
Scale reliability test
, 241
Schneider accounting system
, 161–162
Sector-specific obligations
, 40
Securities purchase and sale
, 194
Sense-making
, 124
Serious Fraud Office (SFO)
, 38
Shapiro–Wilk Normality test
, 238, 241–242
Soft skills
, 125
Stakeholders
, 221
Standard deviation (SD)
, 238
State accounting
, 2
State Audit Court
, 74–76
State budget, readability analysis of laws related to
, 102–109
Step-Wise Weight Assessment Ratio Analysis (SWARA method)
, 208, 212–213, 215
Strategic plan
, 58, 62
Structural equation models (SEM)
, 239, 242
Supreme Audit Institution (SAI)
, 74–75, 79, 81, 83, 116, 125
Surveillance
, 132
Suspected instances of fraud
, 40
System of National Accounts 1993 (SNA 93)
, 166–167
Tangible assets
, 11
Tax
, (see also Accounting; Budgets)
administration
, 136
auditing
, 132
inspectors
, 27–28, 135
legislation
, 22
Tax audit
, 132, 138–139
advantages
, 136
advantages in line with technological facilities
, 137–138
conceptual framework for
, 132–133
effective parties in
, 136
reasons for need for
, 133–135
requirements for tax audit efficiency
, 133
Taxation
, 132–133
Taxpayers
, 132–133, 135, 137
taxation of
, 133–134
unlawful behavior of
, 134
voluntary compliance of
, 138
Technical knowledge
, 123, 125
Technique
, 83
Technological facilities, tax audit advantages in line with
, 137–138
Technological knowledge
, 125
10-Point Test Model
, 60
Terrorism Act (2000)
, 40
Theft Acts
, 38
Traditional audits
, (see Regularity audits)
Transparency
, 76, 198
Tucker Lewis Index (TLI)
, 239
Turkey
government accounting system in
, 179–190
issues related to public accounting in
, 8–9
public accounting reform quests in
, 9–13
public auditing standards in
, 123
public auditor skills in
, 120
public banking and structure in
, 196–197
Turkish Banking sector
, 197
Turkish Court of Accounts (TCA)
, 120
Turkish government accounting system
, 175, 179–180
Turkish grammar rules
, 92
Turkish Public Health Sector, external auditing in
, 79–80
Turkish Public Sector, external auditing in
, 76–79
Türkiye Kamu Hastaneleri Kurumu (TKHK)
, 75
UK Financial Reporting Council (FRC)
, 125
UK Fiscal Responsibility Act
, 102
UK National Audit Office (NAO)
, 53n3
Undue payment
accounting process
, 150–155
accounting process for
, 148
calculation of interest for
, 149–150
collection
, 147–148, 150–155
emergence of
, 148–149
operations
, 146–147
United Kingdom (UK)
, 116, 234
public audit in
, 35–37
public auditing standards in
, 122
public auditor skills
, 119
United Nations Economic and Social Commission for Asia and Pacific standards (UNESCAP standards)
, 227
United States (US)
, 116
public auditing standards in
, 121–122
public auditor skills
, 119
US Government Accountability Office (GAO)
, 119, 121
Value for money
, 35–37, 114, 220
VAT
, 25
Verification
, 44, 132
Voluntary financial reporting
, 61
Westminster system
, 36, 98
Work ethic of auditor
, 115, 121
- Prelims
- Chapter 1. Some Evaluations of the Effectiveness of Public Sector Accounting System in Turkey
- Chapter 2. Harmonization Process of Albanian National Accounting Standards and International Accounting
- Chapter 3. Role of Public Auditors in Fraud Detection: A Critical Review
- Chapter 4. Financial and Performance Information Presentation in Annual Report: An Investigation on the Municipalities in Turkey
- Chapter 5. Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey
- Chapter 6. Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: A Comparison of Selected Countries
- Chapter 7. The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing
- Chapter 8. Advantages of Tax Audit
- Chapter 9. Overpayment and Undue Payment Operations in Public Sector Accounting and Their Accounting Process
- Chapter 10. Modern Approaches, Recording Methods, and International Regulations on Public Accounting
- Chapter 11. Public Sector Accounting in Turkey: Past–Present–Future
- Chapter 12. Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey
- Chapter 13. Measurement of the Effectiveness of Internal Audits in Public Sector
- Chapter 14. A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) Within the Maltese Public Sector
- Index