审计期望差距课件.pptVIP

The users’ view ① The context of the audit reports; The users, on the other hand, were more interested in management performance related information, which was currently not provided in the CAG reports .Also, the governing policies of the enterprises being audited and the objectives pursued by these organisations were not clear from the information provided. The representatives of the IFAs were more critical than the PAC members in this respect. The IFA representatives wished further information for their assessment, such as information on fund utilization, policy guide lines ,ob