We examine evidence about the value of public sector auditing to stakeholders in New Zealand. We apply models of auditing from previous research in mainstream auditing literature to identify gaps in the existing understanding of public sector audit. We obtained evidence by conducting interviews...

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...

"This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as exploring the role of the International...

Multiple, complementary explanations have been developed to explain audit demand. Substantial evidence exists for these explanations in the private sector, but they have been explored to a lesser extent in the public sector. The authors assess the extent to which these explanations for the value...

This paper explores the value of financial statement auditing in the public sector. The study applies theory about auditing from the private sector as well as the public sector to explore ways in which public sector auditing can be expected to be valuable. It shows that there are a number of...