Chapter

<i>The Auditor’s Craft</i>: Jeremy Lonsdale, Robert Mul, and Christopher Pollitt

Jeremy Lonsdale, Robert Mul and Christopher Pollitt

in Performance or Compliance?

Published in print September 1999 | ISBN: 9780198296003
Published online October 2011 | e-ISBN: 9780191685170 | DOI: http://dx.doi.org/10.1093/acprof:oso/9780198296003.003.0007
The Auditor’s Craft: Jeremy Lonsdale, Robert Mul, and Christopher Pollitt

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This chapter examines the nature of the work of performance auditors and discusses how their identities and the content of their work are changing. It describes the possible roles in various fields including economics and social sciences, management studies, accountancy, and law. It evaluates the craft of performance audit in SAIs in Great Britain, Sweden, The Netherlands, Finland, and France and suggests that whilst they share some broad procedural features, the characteristic scope of the work and the standard requirements for membership of the guild vary extensively from one to the other.

Keywords: performance auditors; auditing work; SAI; Great Britain; Sweden; The Netherlands; Finland; France

Chapter.  9494 words.  Illustrated.

Subjects: Public Management and Administration

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