Audit, Accountability and Government

by White, Fidelma; Hollingsworth, Kathryn

• ISBN13: 9780198262329
• ISBN10: 0198262329
• Format: Hardcover
• Copyright: 1999-03-04
• Publisher: Clarendon Press

Summary

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.

Author Biography

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.

Table of Contents

List of Abbreviations	xiii
Audit, Accountability and Government	1	(14)
Accounting and Audit	15	(20)
The Framework of Central Government Audit	35	(22)
The Jurisdictions of the C&AG	57	(34)
Independence	91	(30)
The Audience(s) for Audit	121	(20)
The Audit Commission	141	(26)
The European Court of Auditors	167	(30)
Conclusions	197	(12)
Select Bibliography	209	(4)
Index	213