Public Sector Audit - Carolyn J. Cordery, David C. Hay

Public Sector Audit

Buch | Hardcover
120 Seiten
2020
Routledge (Verlag)
978-0-367-19291-4 (ISBN)
67,30 inkl. MwSt
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 explores 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.

Carolyn J. Cordery is Professor in Accounting at Aston University, UK. Her main research focuses on not-for-profit organisations’ accounting and accountability. She is interested in how these organisations are resourced, the resource constraints that cause many of these organisations to be financially vulnerable and the regulatory environment in which they work. Carolyn also researches in the public sector, particularly in audit arrangements and how they can enhance accountability. She is Joint Editor of Accounting History and is Associate Editor of British Accounting Review. David C. Hay is Professor of Auditing at the University of Auckland, New Zealand. He is the Editor-in-Chief of the International Journal of Auditing. He has published about 50 articles in refereed research journals. David’s research interests include auditing issues internationally and in New Zealand, including auditor independence, corporate governance and public sector auditing. He is also the editor of the Routledge Companion to Auditing (2014) and The Future of Auditing (2019). David is a member of the New Zealand Auditing and Assurance Standards Board.

1. Introduction 2. Reasons for public audit and explanations for differences 3. Supreme Audit Institutions around the world 4. Risks and Opportunities in the Future 5. Overview of main themes, and projections

Erscheinungsdatum
Reihe/Serie Routledge Focus on Accounting and Auditing
Zusatzinfo 33 Tables, black and white; 4 Line drawings, black and white; 4 Illustrations, black and white
Verlagsort London
Sprache englisch
Maße 138 x 216 mm
Gewicht 226 g
Themenwelt Sozialwissenschaften Politik / Verwaltung Staat / Verwaltung
Wirtschaft Betriebswirtschaft / Management Planung / Organisation
Wirtschaft Betriebswirtschaft / Management Rechnungswesen / Bilanzen
Wirtschaft Betriebswirtschaft / Management Unternehmensführung / Management
Wirtschaft Volkswirtschaftslehre
ISBN-10 0-367-19291-8 / 0367192918
ISBN-13 978-0-367-19291-4 / 9780367192914
Zustand Neuware
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