Where is Public Sector Auditing: A Comparative Analysis
Auditing Practices in Local Governments: An International Comparison
ISBN: 978-1-80117-086-4, eISBN: 978-1-80117-085-7
Publication date: 15 June 2022
Abstract
This chapter summarises the analysis of the preceding chapters. Whilst different countries use different models for their audit, some continuities do emerge. The audit explosion has led to the advance of both financial and performance audits. Inspection however remains an infrequent feature of the audit landscape. Many countries have a localised system of local audit in which the role and influence of audit is variable. Furthermore, the audit of local government lacks a clear democratic role at the moment.
Keywords
Citation
Ferry, L., Ruggiero, P. and Midgley, H. (2022), "Where is Public Sector Auditing: A Comparative Analysis", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 149-159. https://doi.org/10.1108/978-1-80117-085-720221016
Publisher
:Emerald Publishing Limited
Copyright © 2022 Laurence Ferry, Pasquale Ruggiero and Henry Midgley