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New development: Local public audit—the changing landscape

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  • Sheila Ellwood
  • Javier Garcia-Lacalle

Abstract

This article considers the implications for local public audit of the abolition of the Audit Commission and its audit practice (District Audit). The audit regime of NHS foundation trusts, where the Audit Commission is not responsible for auditor appointments or their oversight, is investigated to provide insights for the future of local public audit.

Suggested Citation

  • Sheila Ellwood & Javier Garcia-Lacalle, 2012. "New development: Local public audit—the changing landscape," Public Money & Management, Taylor & Francis Journals, vol. 32(5), pages 389-392, September.
    • Handle: RePEc:taf:pubmmg:v:32:y:2012:i:5:p:389-392
    DOI: 10.1080/09540962.2012.692554
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    Cited by:

    1. Sheila Ellwood, 2014. "Debate: Autonomy, governance, accountability and a new audit regime," Public Money & Management, Taylor & Francis Journals, vol. 34(2), pages 139-141, March.
    2. Torbj�rn Tagesson & Nicoletta Glinatsi & Martina Prahl, 2015. "Procurement of audit services in the municipal sector: the impact of competition," Public Money & Management, Taylor & Francis Journals, vol. 35(4), pages 273-280, July.
    3. Laurence Ferry & Peter Eckersley, 2015. "Budgeting and governing for deficit reduction in the UK public sector: act three 'accountability and audit arrangements'," Public Money & Management, Taylor & Francis Journals, vol. 35(3), pages 203-210, May.

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