Audit in small local government units : the case of EstoniaLinnas, RaivoKunnallistieteellinen aikauskirja2008 / 1, p. 65-82 Theoretical and practical problems related to the audit, control and supervision system of local governments. (Based on the case of the Estonia)Linnas, RaivoKunnallistieteellinen aikauskirja2007 / s. 282-294