Study of Government Auditing Structure

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This is a theoretical and institutional study about an external public audit for governments and local authority. It also studied about some foreign countries and our country inclusively. Recently, people and tax payers in our nation have strongly demanded perform the public accountability of use of tax or public money for the government and local government. However, we do not have generally accepted government auditing standards which have already been established in other countries. Therefore, a framework of government auditing standards which should be established in our country was studied in this research.