Contents

		Forewords
		Authors Acknowledgement
		Introduction
	Chapter - 1	Overview
	Chapter - 2	Australia
	Chapter - 3	Cyprus
	Chapter - 4	Hong Kong
	Chapter - 5	India
	Chapter - 6	Indonesia
	Chapter - 7	Israel
	Chapter - 8	Japan
	Chapter - 9	Jordan
	Chapter - 10	Korea
	Chapter - 11	Kuwait
	Chapter - 12	Malaysia
	Chapter - 13	Nepal
	Chapter - 14	New Zealand
	Chapter - 15	Pakistan
	Chapter - 16	Papua New Guinea
	Chapter - 17	Peoples Republic of china
	Chapter - 18	Saudi Arabia
	Chapter - 19	Singapore
	Chapter - 20	Sri Lanka
	Chapter - 21	Thailand
	Chapter - 22	United Arab Emirates
	Chapter - 23	Comparative Issues and Conclusions
	Table - 1	Forms of Public Enterprises
	Table - 2	Mandate for Audit of Public Enterprises
	Appendix - 1	Tokyo declaration of Guidelines on Public Accountability
	Appendix - 2	Extract from the General Statement of XII INCOSAI on Performance Audit, Audit of Public Enterprises, and Audit Quality