@book{ BA5468219X,
 author = "Audit Commission for Local Authorities in England and Wales",
 title = "Called to account : the role of audit committees in local government",
 publisher = "Audit Commission",
 year = "1996",
 series = "Audit Commission management paper",
 number = "",
 URL = "https://ci.nii.ac.jp/ncid/BA5468219X"
}
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