Abstract
The audit expectations gap has received considerable publicity world-wide, particularly in the recent global financial crisis. Public sector auditing is not exempt in this respect, and is no more so than in the area of performance auditing. How much do audit reports really tell us about the value delivered by government programmes? Is there sufficiently shared understanding and perceptions of performance auditing and the value it provides?
| Original language | English |
|---|---|
| Pages (from-to) | 271-278 |
| Number of pages | 8 |
| Journal | Public Money and Management |
| Volume | 30 |
| Issue number | 5 |
| DOIs | |
| Publication status | Published - 2010 |