{"product_id":"audit-accountability-and-government","title":"Audit, Accountability and Government","description":"\u003cp\u003eThis 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,\n\u003cbr\u003emanagerial 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\n\u003cbr\u003eby 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,\n\u003cbr\u003esuch 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\n\u003cbr\u003eand substantive, of public sector audit are identified and new tasks that audit could fulfil at central government level are proposed.\u003c\/p\u003e","brand":"Oxford University Press","offers":[{"title":"Default Title","offer_id":46061579927790,"sku":"9780198262329","price":298.57,"currency_code":"AUD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0630\/9612\/7726\/files\/9780198262329.jpg?v=1736532635","url":"https:\/\/bookland.com.au\/products\/audit-accountability-and-government","provider":"Book Land AU","version":"1.0","type":"link"}