Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. Why has this happened? This book is the first systematic exploration of "audit" as a principle of social organization and control. The author critically examines the reasons, means, and consequences of this audit explosion. He raises important questions about the efficacy of audit processes and suggests that the consequences of this must be carefully evaluated.
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Editorial Reviews
Review
`The book appears just when we need it ... a valuable book.' Financial Times
`This splendid book tracks what has been happening to the auditing profession in the context of the recent 'managerial turn' ... This is a breath of fresh air.' LSE Magazine
`This book is valuable precisely because of the obscurity of its subject. Very little has been written about the purpose, context, or process of auditing. This book, therefore, fills a gap. I would recommend this book for managers and physicians interested in understanding and appraising more critically the role of audit in their ogranisations.' Lois Quam, BMJ Volume 316, 1998
This is a book for the times...It is wide-ranging and perceptive, showing the fruitfulness of Power's original training in critical philosophy combined with his later specialization in financial accounting...the book provides the most coherent challenge to the audit explosion that has been offered to date. - Christopher Hood. London School of Economics. 18/1/1998
..subtle, stimulating and important book. - Rudolf Klein. University of Bath. 1998.
This is a book for the times. It will resonate instantly with hard-pressed UK public-sector professionals. It is wede-ranging and perceptive, s howing the fruitfulness of Power's original training in criticalphilosophy combined with his later specialization in financial accounting. The book provides the most coherent challenge to the audit explosion that has been offered to date. - Christopher Hood. Journal of Public Policy. 18/1/1998.
`This splendid book tracks what has been happening to the auditing profession in the context of the recent 'managerial turn' ... This is a breath of fresh air.' LSE Magazine
`This book is valuable precisely because of the obscurity of its subject. Very little has been written about the purpose, context, or process of auditing. This book, therefore, fills a gap. I would recommend this book for managers and physicians interested in understanding and appraising more critically the role of audit in their ogranisations.' Lois Quam, BMJ Volume 316, 1998
This is a book for the times...It is wide-ranging and perceptive, showing the fruitfulness of Power's original training in critical philosophy combined with his later specialization in financial accounting...the book provides the most coherent challenge to the audit explosion that has been offered to date. - Christopher Hood. London School of Economics. 18/1/1998
..subtle, stimulating and important book. - Rudolf Klein. University of Bath. 1998.
This is a book for the times. It will resonate instantly with hard-pressed UK public-sector professionals. It is wede-ranging and perceptive, s howing the fruitfulness of Power's original training in criticalphilosophy combined with his later specialization in financial accounting. The book provides the most coherent challenge to the audit explosion that has been offered to date. - Christopher Hood. Journal of Public Policy. 18/1/1998.
About the Author
Michael Power is Professor of Accounting at the London School of Economics. He is a qualified accountant himself and has undertaken audit work for one of the major accounting firms.
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Most Helpful Customer Reviews
1 of 1 people found the following review helpful:
5.0 out of 5 stars
Analysis of the Scope of Auditing and Effects Of Its Practice,
By JSC Siow "JSC Siow" (Upstate NY, United States) - See all my reviews
This review is from: The Audit Society: Rituals of Verification (Paperback)
A closely considered analysis of what auditing is as an activity, its change over time, actual practice, implications on society, professional practices and human expectations. Highly recommended for the self-reflexive insights and immensely relevant to any area of professional practice, not just CPAs or auditing/accounting folks.
0 of 2 people found the following review helpful:
5.0 out of 5 stars
A must read for CPAs,
By A Customer
This review is from: The Audit Society: Rituals of Verification (Hardcover)
This book provides valuable foreshadowing and insight into the changing landscape of the world of public accounting. A must read!
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Inside This Book
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First Sentence:
People are constantly checking up on each other, constantly monitoring the ongoing stream of communicative exchanges and accounts that make up daily life. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
making things auditable, auditable performance, auditable object, medical auditing, financial audit process, made auditable, essential obscurity, managerial turn, audit explosion, financial audit report, financial auditing, auditing field, audit risk model, money auditing, audit practitioners, external audit process, audit society, audit guidance, audit knowledge, financial auditors, programmatic demands, audit bodies, environmental auditing, regulatory programmes, regulatory style Key Phrases - Capitalized Phrases (CAPs): (learn more)
Audit Commission, Cadbury Code, European Commission, British Standards Institute, European Court of Auditors, Barings Bank, Dicksee's Auditing, Joint Monitoring Unit, Parliamentary Accounts Committee New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
People are constantly checking up on each other, constantly monitoring the ongoing stream of communicative exchanges and accounts that make up daily life. Read the first page Key Phrases - Statistically Improbable Phrases (SIPs): (learn more)
making things auditable, auditable performance, auditable object, medical auditing, financial audit process, made auditable, essential obscurity, managerial turn, audit explosion, financial audit report, financial auditing, auditing field, audit risk model, money auditing, audit practitioners, external audit process, audit society, audit guidance, audit knowledge, financial auditors, programmatic demands, audit bodies, environmental auditing, regulatory programmes, regulatory style Key Phrases - Capitalized Phrases (CAPs): (learn more)
Audit Commission, Cadbury Code, European Commission, British Standards Institute, European Court of Auditors, Barings Bank, Dicksee's Auditing, Joint Monitoring Unit, Parliamentary Accounts Committee New!
Books on Related Topics | Concordance | Text Stats Browse Sample Pages:
Front Cover | Table of Contents | First Pages | Index | Back Cover | Surprise Me!
Citations (learn more)
This book cites 54
books:
See all 54 books this book cites
100
books
cite this book:
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- The Audit Explosion by Michael Power on page 4, Back Matter (1), and Back Matter (2)
- Corporate Governance by David Hume Institute in Back Matter (1), Back Matter (2), and Back Matter (3)
- Accounting as Social and Institutional Practice (Cambridge Studies in Management) by Anthony G. Hopwood in Back Matter (1), and Back Matter (2)
- Reinventing Government: How the Entrepreneurial Spirit is Transforming the Public Sector (Plume) by David Osborne on page 43, and Back Matter
- Making Accounting Policy (Wharton Executive Library) by David Solomons in Back Matter
See all 54 books this book cites
- Audit Cultures: Anthropological Studies in Accountability, Ethics and the Academy (European Association of Social Anthropologists) by Marilyn Strathern on 4 pages
- Global Assemblages: Technology, Politics, and Ethics as Anthropological Problems by Aihwa Ong on 4 pages
- Autonomy and Trust in Bioethics (Gifford Lectures) by Onora O'Neill on page 21, page 142, and Back Matter
- A Woman's Guide to Doctoral Studies by Diana Leonard on page 46, Back Matter (1), and Back Matter (2)
- The International Political Economy Of Risk: Rationalism, Calculation And Power by Robert Deuchars on page 76, page 163, and Back Matter
See all 100 books citing this book
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