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U.K. AUDITORS' ATTITUDES TO EFFECTIVENESS AUDITING
Author(s) -
Pendlebury Maurice,
Shreim Obeid
Publication year - 1990
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.1468-0408.1990.tb00329.x
Subject(s) - audit , accounting , business
The appropriateness of requiring external auditors to undertake an examination of the effectiveness of many public sector services has been widely debated. This paper seeks to contribute to this debate by reporting on a survey of the attitudes of auditors. A sample of auditors from the National Audit Office, the Audit Commission and a major firm of accountants took part in the survey. The results reveal that the respondents had few misgivings about their involvement with the audit of effectiveness and a majority from each group clearly felt that external auditors should play a prominent role when such audits are undertaken.