The Audit Explosion
The Audit Explosion
This chapter discusses the audit explosion in the UK. It also addresses a model of the demand for auditing. Audit is an idea as much as it is a concrete technical practice and there is no communal investment in the practice without a commitment to this idea and the social norms and hopes which it embodies. It is thus essential to elucidate this a little further by making a short theoretical detour. The main arguments of the book are also introduced. It specifically considers the preconditions, causes, consequences, and prospects of the audit society.
Keywords: audit, preconditions, auditing
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