The why, who and what of public sector auditing

Ferry, Laurence; Ruggiero, Pasquale; Midgley, Henry

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

• 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
• Contract Date: Feb 28, 2022