3ANAO. 2012. Audits of the Financial Statements of Australian Government Entities for the Period Ended 30 June 2012 [ R ]. http :// www. anao. gov. au/-/media/Uploads.
4Geoff Wilson. 2013. Quality Control Around Financial Statements Audits [ R ]. http ://www. anao. gov. au/About-Us/External-Audits.
5John Wanna, Christine Ryan, Chew Ng. 2001. From Accounting to Accountability: A Centenary History of the Australian National Au- dit Office[ M ]. Allen UNwin:196-198.
6Joint Committee of Public. 1959. The Auditor General: Ally of the People and Parliament[ R ]. Report 296. Australian Government Pub- lishing Service, CANBERRA. 3-8 ; 111-118.
7Michael Coleman. October 2001. Report on Results of a Performance Audit of the ANAO Audit Contract Management Processes [ R]. ht- tp ://www. anao. gov. au/About-Us/External-Audits.
8Pat Barrett. 13 February 1997. Whither Accountability in a Changing Public Sector Environment[ EB/OL].
9Pat Barrett. 17 August 1995. The ANAO-Adding Value to Public Sector Management[ EB/OL].
10Rose Verspaandonk. 2001. Changes in the Australian Public Service 1975-2000 [ J]. Chronology no. 1, 2000-2001.
2Joint Committee of Public Accounts,The AuditorGeneral:AUy of the People and Parlia- ment[R].Report296,Australia Government Pub- lishing Service, CANBERRA. 1989.
3Jensen M C,W H Meckling.Theory of the Firm:Managerial Behavior,Agency Costs, and Ownership Structure [J].Journal of Finan- cialEconomics, 1976, (3) : 305 -360.