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VALUE FOR MONEY AUDITING ‐ AN INTERNATIONAL REVIEW AND COMPARISON
Author(s) -
Glynn J. J.
Publication year - 1985
Publication title -
financial accountability and management
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.661
H-Index - 44
eISSN - 1468-0408
pISSN - 0267-4424
DOI - 10.1111/j.1468-0408.1985.tb00248.x
Subject(s) - audit , value for money , accounting , value (mathematics) , realization (probability) , business , economics , public economics , computer science , mathematics , statistics , machine learning
This paper considers the application of value for money auditing in six countries. It is hoped thereby to instil a greater realization of what is done and what might be done. Approaches vary, they can be structured or highly unstructured. Some countries offer their auditors less restrictive mandates than others. To date, despite a wealth of international practical experience, no standard approach has been adopted which adequately covers all the varied aspects of value for money auditing.