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THE PROFILE OF AUDIT PRACTICE IN AUSTRALIA: SOME FURTHER ANALYSIS
Author(s) -
Gilling D. M.
Publication year - 1979
Publication title -
accounting and finance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.645
H-Index - 49
eISSN - 1467-629X
pISSN - 0810-5391
DOI - 10.1111/j.1467-629x.1979.tb00005.x
Subject(s) - audit , business , accounting , joint audit , government (linguistics) , chief audit executive , performance audit , internal audit , linguistics , philosophy
This paper examines the degree of audit concentration and audit specialization in local Government Auditing in Australia. The results cast new light on the structure of the audit profession in Australia and the role of medium sized and small audit firms in that structure.