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Vol 23 No 5 May/June 2018

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Audit, Accountability and Government

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Fidelma WhiteLecturer in Law, University College, Cork, Ireland, Kathryn HollingsworthLecturer in Law

ISBN13: 9780198262329
ISBN: 0198262329
Published: July 1999
Publisher: Oxford University Press
Format: Hardback
Price: £94.00

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This book explains, from a public law perspective, the constitutional purpose and significance of audit, a topic which has been largely neglected, and casts light on important aspects of accountability in the British system of government. The book suggests that audit, as an accountability mechanism, has been underplayed to date and that greater significance should be attributed to its role in delivering both democratic accountability and, within government, managerial accountability. The focus of the book is central government audit in Britain, but the constitutional role of audit at a local level and at a European Union level is also considered. The book begins by explaining, in a non -technical way, the basic concepts of accounting and audit, and sets audit in its historical context. The different types of audit and the institutional framework within which audit is conducted are then analysed. Any shortcomings in each area are identified and suggestions for change are explored.;The constitutional significance of the changes to the role of audit that are currently taking place are analysed, as are the effects of developments, such as the creation of agencies, contracting-out, and more recently, resource accounting and budgeting and devolution, on the constitutional role of audit. The fundamental principles, both institutional and substantive, of public sector audit are identified and new tasks that audit could fulfil at central government level are proposed.

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List of Abbreviations; 1. Audit, Accountability and Government; 2. Accounting and Audit; 3. The Framework of Central Government Audit; 4. The Jurisdiction of the Comptroller and Auditor General; 5. Independence; 6. The Audience(s) for Audit; 7. The Audit Commission; 8. The European Court of Auditors; 9. Conclusions; Select Bibliography; Index