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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:The Role of the Office of the Auditor General and the Audit Services Corporation in the Audit of the Eritrean Public Sector Organizations and Supervision of the Private Auditing Profession
Author:Musa, E.A.
Year:1998
Periodical:African Administrative Studies
Issue:51
Pages:1-10
Language:English
Geographic term:Eritrea
Subjects:public accounting
Politics and Government
Development and Technology
Economics and Trade
Abstract:The Eritrean public sector has proliferated significantly since the independence of Eritrea in May 1991. Following independence, the Office of the Auditor General, initially set up as a regional office of the Ethiopian Office of the Auditor General based in Addis Ababa, was enacted as an autonomous institution by virtue of Legal Notice No. 14/1993. The former Asmara Audit Services Corporation was established as the autonomous Audit Services Corporation without a legal notice. There are plans to bring it under the umbrella of the Auditor General's Office, although it will continue to focus on the public enterprise sector. The present article details the powers and duties of the Office of the Auditor General and the Audit Services Corporation, their staff, and the type of audit services they provide. It also considers the supervision of private auditing firms by the Auditor General's Office, and the role of the auditors of the Inland Revenue Department. Ref.
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