Public Sector Auditing Accounting essay




Abstract. 'Public sector accounting, auditing and control in Croatia' by Vesna Vašiček and Davor Vašiček provides a concise and comprehensive overview of the features of the budget process, from budget planning through budget implementation to budget accounting and financial reporting in Croatia, highlighting the connections. The role of auditing in public sector governance. This practical guide presents information on the importance of public sector audit activity for effective governance and defines the key elements needed to maximize the value that public sector audit activity provides to all levels of government. The practical guide aims to highlight some recent contributions to “alternative” accounting research in relation to the changes that have taken place in the public sector and that have changed the structure of the sector. An important task for the authors has therefore been to define what they see as the public sector. The Routledge Handbook of Public Sector Accounting examines new developments and transformations in auditing, management control, performance measurement, risk management and sustainability work in the contemporary world of the public sector and the functioning of accounting and management in that area. the procedures and guidelines applied in the audit of public sector accounts, in accordance with legal and professional requirements. It was also examined to what extent.





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