Audit, Accountability and Government

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Clarendon Press, 1999 - Business & Economics - 221 pages
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This book explains, from a public law perspective, the constitutional purpose and significance of audit, a topic which has been largely neglected, and casts light on important aspects of accountability in the British system of government. The book suggests that audit, as an accountabilitymechanism, has been underplayed to date and that greater significance should be attributed to its role in delivering both democratic accountability and, within government, managerial accountability. The focus of the book is central government audit in Britain, but the constitutional role of audit ata local level and at a European Union level is also considered. The book begins by explaining, in a non -technical way, the basic concepts of accounting and audit, and sets audit in its historical context. The different types of audit and the institutional framework within which audit is conductedare then analysed. Any shortcomings in each area are identified and suggestions for change are explored. The constitutional significance of the changes to the role of audit that are currently taking place are analysed, as are the effects of developments, such as the creation of agencies, contracting-out, and more recently, resource accounting and budgeting and devolution, on the constitutional role ofaudit. The fundamental principles, both institutional and substantive, of public sector audit are identified and new tasks that audit could fulfil at central government level are proposed.
 

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Contents

Audit Accountability and Government
1
Accounting and Audit
15
The Framework of Central Government Audit
35
The Jurisdictions of the CAG
57
Independence
91
The Audiences for Audit
121
The Audit Commission
141
The European Court of Auditors
167
Conclusions
197
Select Bibliography
209
Index
213
Copyright

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About the author (1999)


Fidelma White is a Lecturer in Law at University College, Cork. She has written and lectured on many aspects of public and commercial law.
Kathryn Hollingsworth is Lecturer in Law at Cardiff University where she continues to research the area of audit and the constitution.

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