Suchergebnisse

Cover -- Half Title -- Series Page -- Title Page -- Copyright Page -- Contents -- Acknowledgements -- 1 Introduction -- 1.1 Introduction to the chapter -- 1.2 Structures -- 1.3 Types of audit undertaken -- 1.4 Types of auditees and approach -- 1.5 Overview and conclusion -- 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 -- 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 -- 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 -- 5 Overview of main themes and projections -- 5.1 Introduction -- 5.2 Main themes -- 5.3 Conclusion -- Index.