The Public Sector Accounting and Auditing (I)
Since 2015, the accounting and auditing system of the public sector has been in the transition stage of a structural change. A comprehensive training resource is needed that can cover the theoretical foundations of financial reporting and public sector standards, as well as paying full attention to the practical guidelines of the public sector accounting system with an accrual approach. The authors have tried to achieve the goal with a simple and understandable expression and numerous examples.