The impact of external audit and use of resources assessment on local authorities : a study on Yorkshire and the Humber region of England
External audit has a long history and used to be one of many inspection activities performed on local authorities. It has been used to provide assurance concerning the reliability of the accounts of an authority and on the legality of the underlying transactions. However, since the 1980s, it has bee...
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University of Sheffield
2010
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Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.522492 |