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...

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 auditing sector can be expected to be valuable. It finds that there are a number of...

Client- and auditor-related attributes are well-documented and often synthesized determinants of audit pricing. Particularly in recent years, the audit fee literature has undergone rapid growth in empirical archival research regarding the effect of external factors on audit pricing. We extend...