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External Audit

In: The International Handbook of Public Financial Management

Author

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  • David Shand

Abstract

This chapter first examines the place of external audit and the supreme audit institutions (SAIs) that are responsible for providing audit services to government in individual countries, and addresses possible misconceptions about external audit. It then notes differences in the scope of external audit and of institutional models of audit among countries. The origins of external audit in the accounting profession and the nature and origin of accepted pronouncements and standards of auditing are then discussed. Finally, the chapter reviews the accepted components of good external audit — namely, independence, adequate audit scope and coverage and adequate SAI capacity, impact and accountability.

Suggested Citation

  • David Shand, 2013. "External Audit," Palgrave Macmillan Books, in: Richard Allen & Richard Hemming & Barry H. Potter (ed.), The International Handbook of Public Financial Management, chapter 37, pages 817-836, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-137-31530-4_38
    DOI: 10.1057/9781137315304_38
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