Public sector audit / Carolyn J. Cordery and David C. Hay

Format:

Book

Author/Creator:

Cordery, Carolyn, author.

Hay, David, 1955- author.

Series:

Routledge focus on accounting and auditing.

Routledge focus on accounting and auditing

Language:

English

Subjects (All):

Finance, Public--Auditing.

Finance, Public.

Public administration--Evaluation.

Public administration.

Physical Description:

1 online resource (121 pages).

Edition:

1st ed.

Place of Publication:

Abingdon, Oxon ; New York, NY : Routledge, Taylor & Francis Group 2021.

Summary:

"This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as exploring the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field"-- Provided by publisher.

Contents:

Cover

Half Title

Series Page

Title Page

Copyright Page

Contents

Acknowledgements

1 Introduction

1.1 Introduction to the chapter

1.2 Structures

1.3 Types of audit undertaken

1.4 Types of auditees and approach

1.5 Overview and conclusion

2 Reasons for public audit and explanations for differences

2.1 Introduction

2.2 Neo-institutional theory

2.3 Explanations previously applied to auditing

2.4 Public value examined using Moore's model

2.5 Explanations and evidence from other previous studies

2.6 Discussion and conclusion

3 Supreme Audit Institutions around the world

3.1 Introduction

3.2 Sources and analysis and the audit activities undertaken

3.3 SAI models and their activities

3.4 Isomorphism

3.5 Explanations for the existence of auditing, SAI model and types of auditing

3.6 Size and culture

3.7 Effectiveness

3.8 Public value

3.9 Discussion and conclusion

4 Risks and opportunities in the future

4.1 Introduction

4.2 Future opportunities for audit

4.3 What are SAIs preparing for?

4.4 Implications for the future

5 Overview of main themes and projections

5.1 Introduction

5.2 Main themes

5.3 Conclusion

Index.

Notes:

"Routledge Focus."

Includes bibliographical references and index.

Description based on print version record.

ISBN:

0-429-20163-X

0-429-51030-6

9780429201639

OCLC:

1178867998