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Auditing: Principles and Techniques by S. K. Basu

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Chapter 19

Audit of the Accounts of Government and Public Sector Undertakings

CHAPTER OUTLINE
19.1 INTRODUCTION

The audit of government accounts and the accounts of public sector undertakings has a special significance and importance in view of the public accountability of government and innumerable transactions involving large sums of public money. Government audit is totally different from audit of commercial firms and the audit of public sector undertakings ...

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