We express our personal appreciation of the valuable assistance given by the Heads of Supreme Audit Institutions who are constituent members of ASOSAI in this research project. Without their co-operation, the extensive work involved in compiling background information and preparing the text for publication would not be possible.
We would also like to place on record our appreciation of the assistance rendered to each of us by members of our respective staffs. Associate Professor D.J. Hardman, Head of the Department of Financial Accounting and Auditing, at the University of Technology, Sydney, also rendered valuable advice and guidance in bringing this research study to completion and in editing the text for publication.
Mr. Mohd. Rusli Bin Haji Hussein Deputy
Auditor-General of Malaysia
Mrs. Zheng Li
Deputy Auditor-General of China
Mr. Dharam Vir
Deputy Comptroller and
Auditor-General of India
September 1995