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Comprehensive Auditing in Canada: Theory and Practice

Autor James Cutt
en Limba Engleză Hardback – noi 1988

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.

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Specificații

ISBN-13: 9780275930066
ISBN-10: 0275930068
Pagini: 281
Dimensiuni: 156 x 234 x 18 mm
Greutate: 0.59 kg
Editura: Praeger
Colecția Praeger

Descriere

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.

Notă biografică

JAMES CUTT is Professor of Public Administration and Economics at the University of Victoria.