This book explains from a public law perspective the constitutional purpose and significance of audit. It also describes and analyzes the constitutional significance of the changes to the role of audit that are currently taking place as a result of New public management. The focus of the book is central government audit in Britain. The constitutional role of audit at local level and at European Union level is also considered.
List of Abbreviations 1. Audit, Accountability and Government 2. Accounting and Audit 3. The Framework of Central Government Audit 4. The Jurisdiction of the Comptroller and Auditor General 5. Independence 6. The Audience(s) for Audit 7. The Audit Commission 8. The European Court of Auditors 9. Conclusions Select Bibliography Index List of Abbreviations 1. Audit, Accountability and Government 2. Accounting and Audit 3. The Framework of Central Government Audit 4. The Jurisdiction of the Comptroller and Auditor General 5. Independence 6. The Audience(s) for Audit 7. The Audit Commission 8. The European Court of Auditors 9. Conclusions Select Bibliography Index
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.