Making Audits Work: Samples, Specialists, and Systems
Making Audits Work: Samples, Specialists, and Systems
This chapter addresses three general operational dimensions of the audit process where the social support for the authority of technical practices comes into view: sampling and risk analysis, reliance on other forms of expertise, the evaluation of internal control systems. The argument focuses on the systemic significance of these three dimensions and the manner in which ideas of effective auditing are constituted through them. It also considers the sub-programmes or meta-accounts of the technical efficacy of auditing. Moreover, all three cases demonstrate how crucial economic and cognitive problems for auditing are resolved while leaving the essential obscurity of the audit process untouched. All three also offer a ground for elaborating further detailed procedures, for making audits work in a systemic sense.
Keywords: meta-accounts, specialists, systems, auditing, risk analysis, internal control systems
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