Skip to main content

Research Repository

Advanced Search

Where is Public Sector Auditing: A Comparative Analysis

Ferry, Laurence; Ruggiero, Pasquale; Midgley, Henry

Where is Public Sector Auditing: A Comparative Analysis Thumbnail


Authors

Pasquale Ruggiero



Contributors

Pasquale Ruggiero
Editor

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 audit. 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.

Citation

Ferry, L., Ruggiero, P., & Midgley, H. (2022). Where is Public Sector Auditing: A Comparative Analysis. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (149-159). Emerald. https://doi.org/10.1108/978-1-80117-085-720221016

Acceptance Date Feb 28, 2022
Online Publication Date Jun 15, 2022
Publication Date Jun 15, 2022
Deposit Date May 23, 2022
Publicly Available Date Jun 15, 2022
Publisher Emerald
Pages 149-159
Series Title Emerald Studies in Public Service Accounting and Accountability
Book Title Auditing Practices in Local Governments: An International Comparison
Chapter Number 16
ISBN 9781801170864
DOI https://doi.org/10.1108/978-1-80117-085-720221016
Public URL https://durham-repository.worktribe.com/output/1645174

Files

Accepted Book Chapter (280 Kb)
PDF

Publisher Licence URL
http://creativecommons.org/licenses/by-nc/4.0/

Copyright Statement
This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com





You might also like



Downloadable Citations