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Accrual accounting is being adopted by central government to improve fiscal transparency. However, the symptoms of agency problems are suspected to occur regardless accrual-based IPSAS adoption. This study aims to examine the importance of supreme audit institution role in strengthening the implementation of accrual accounting on fiscal transparency through enforcement and enhancement of audit quality. Using panel data regression and confirmatory factory analysis (CFA) on a sample covering 77 countries and 8-year periods from 2008 to 2015, this study find that supreme audit institution quality strengthens accrual policy on increasing fiscal transparency. Particularly, budgeting information and fiscal risk analysis are critical concern of fiscal transparency agency problem for Supreme Audit Institutions. It recommends that supreme audit may concern and enforce on completeness of accrual information to support central government  fiscal sustainability policies.