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The why, who and what of public sector auditing

Ferry, Laurence; Ruggiero, Pasquale; Midgley, Henry

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Authors

Pasquale Ruggiero



Contributors

Pasquale Ruggiero
Editor

Abstract

Public sector audit has grown in importance since the 1980s across the world. In this chapter, we outline the state of the current debate about public sector audit- including the role of the auditor, the purpose of audit, developments in the content of audit and the function of audit. We argue that these can be conceptualised through the literature of regulatory space. Drawing on the work of Ferry and Ahrens (2021), we set out categories which can be used to compare the ways in which different systems of local government audit can be compared and provide the justification for the intellectual approach taken by the rest of the volume.

Citation

Ferry, L., Ruggiero, P., & Midgley, H. (2022). The why, who and what of public sector auditing. In L. Ferry, & P. Ruggiero (Eds.), Auditing Practices in Local Governments: An International Comparison (1-12). Emerald. https://doi.org/10.1108/978-1-80117-085-720221001

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 1-12
Series Title Emerald Studies in Public Service Accounting and Accountability
Book Title Auditing Practices in Local Governments: An International Comparison
Chapter Number 1
ISBN 9781801170864
DOI https://doi.org/10.1108/978-1-80117-085-720221001
Public URL https://durham-repository.worktribe.com/output/1650573

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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





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