This work focuses on the development of comprehensive auditing in Canada stressing the evolving theory and practice of auditing for economy, efficiency, and effectiveness in public sector spending. The comprehensive audit includes a traditional financial audit, or audit of compliance, and more importantly, an audit for value for money. The discussion of the value for money component deals with auditing the operations of management systems, controls, and practices, on the one end, and actual operating results, on the other.
While focusing on Canada, this book develops a general theory and methodology for the use of comprehensive auditing. Academics and professionals in the fields of accounting, finance, management and auditing will find this book useful.
- ISBN10 0275930068
- ISBN13 9780275930066
- Publish Date 2 November 1988
- Publish Status Active
- Publish Country US
- Publisher ABC-CLIO
- Imprint Praeger Publishers Inc
- Format Hardcover
- Pages 281
- Language English