In the future, environmental disasters and resource constraints will continue to impact the public sector audit environment. Governments will be held responsible for their responses and the corresponding financial impacts, particularly rising levels of public debt. Supreme Audit Institutions...

I discuss the future of auditing, including fundamental auditing issues and current auditing issues. I include discussion of current proposals for change, and some current research. Auditing is a very complex task, and has developed particular structures and standards to deal with its...