Public Sector Audit  book cover
1st Edition

Public Sector Audit

ISBN 9780367650629
Published May 30, 2022 by Routledge
120 Pages 4 B/W Illustrations

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Book Description

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.

Table of Contents


Chapter 1 Introduction

1.1 Introduction to the chapter

1.2 Structures

1.2 Types of Audit undertaken

1.3 Types of auditees and approach

1.4 Overview and conclusion

Chapter 2 Reasons for public audit and explanations for differences

2.1 Introduction

2.2 Neo-institutional theory

2.3 Explanations previously applied to auditing

2.4 Public value examined using Moore’s model

2.5 Explanations and evidence from other previous studies

2.6 Discussion and conclusion

Chapter 3 Supreme Audit Institutions around the world

Chapter 3 Supreme Audit Institutions around the world

3.1 Introduction

3.2 Sources and analysis and the audit activities undertaken.

3.3 SAI Models and their activities

3.4 Isomorphism

3.5 Explanations for the existence of auditing, SAI model and types of auditing

3.6 Size and culture

3.7 Effectiveness

3.8 Public Value

3.9 Discussion and Conclusion

Chapter 4: Risks and Opportunities in the Future

4.1 Introduction

4.2 Future opportunities for audit

4.3 What are SAIs preparing for?

4.4 Implications for the future

Chapter 5 Overview of main themes, and projections

5.1 Introduction

5.2 Main themes

5.3 Conclusion



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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.


"The book will be of great interest to academics who have an interest in audit, particularly public audit. There will also be practitioner interest, particularly in the analysis of international perspectives". — Pat Barrett, former Auditor-General of Australia

"Public sector auditing currently has significant pressures and stresses associated with emerging social, demographic, economic, technological, and environmental challenges. This textbook presents several theoretical and practical contributions to knowledge of public sector auditing. The book provides a contemporary public sector auditing perspective that is geared to include the current and future challenges and provide significant insights for scholars and public sector actors to strategically decide on the many dynamic challenges." — Giuseppe Grossi, Professor, Nord University, Norway, and Kristianstad University, Sweden

"There is a dearth of academic research on public sector auditing. This text will be of great value to SAIs, policy makers, and the academic community in developing the critical role that SAIs play in systems of country governance." — Robert Buchanan, Chairperson, New Zealand Auditing and Assurance Standards Board