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The why, who and what of public sector auditing

Ferry, Laurence and Ruggiero, Pasquale and Midgley, Henry (2022) 'The why, who and what of public sector auditing.', in Auditing Practices in Local Governments: An International Comparison. . Emerald Studies in Public Service Accounting and Accountability.


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.

Item Type:Book chapter
Full text:(AM) Accepted Manuscript
Available under License - Creative Commons Attribution Non-commercial 4.0.
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Publisher 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
Date accepted:28 February 2022
Date deposited:23 May 2022
Date of first online publication:15 June 2022
Date first made open access:15 June 2022

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