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Performance Auditing - What Value?

Barrett, Patrick

Description

The audit expectations gap has received considerable publicity world-wide, particularly in the recent global financial crisis. Public sector auditing is not exempt in this respect, and is no more so than in the area of performance auditing. How much do audit reports really tell us about the value delivered by government programmes? Is there sufficiently shared understanding and perceptions of performance auditing and the value it provides?

CollectionsANU Research Publications
Date published: 2010
Type: Journal article
URI: http://hdl.handle.net/1885/32826
Source: Public Money and Management
DOI: 10.1080/09540962.2010.509175

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