Comprehensive Auditing in Canada

This work focuses on the development of comprehensive auditing in Canada stressing the evolving theory and practice of auditing for economy efficiency and effectiveness in public sector spending. The comprehensive audit includes a traditional financial audit or audit of compliance and more importantly an audit for value for money. The discussion of the value for money component deals with auditing the operations of management systems controls and practices on the one end and actual operating results on the other.While focusing on Canada this book develops a general theory and methodology for the use of comprehensive auditing. Academics and professionals in the fields of accounting finance management and auditing will find this book useful.