6.3 Audit of Government Offices and State-Owned Enterprises

1. The government offices: the revenue offices (the tax-collection audit); the spending units (the expenditure's verification); the projects (the development-spending audit (the large- infrastructures' audit — the special faces)); the embassies-and-abroad (the foreign posts' accounts). 2. The SOEs: the state-owned-enterprises' audit (the NEA-and-NTC-type companies; the statutory-corporations (the Rastriya Banijya-type faces)); the audit's design (the AG's audit + the statutory auditor's work (the company-law interface (the Company Act 2063's audit faces — the Corporate Law companion (LAW5504)))); the risk-areas (the arrears; the weak- governance (the losses-and-recapitalisation's history)); the performance's depth (the enterprises' efficiency audit — the privatisation debates' evidence base).