The Ambiguous Identity of Auditing

Tobias Høygaard Lindeberg

doi:10.1111/j.1468-0408.2007.00432.x

The Ambiguous Identity of Auditing

Tobias Høygaard Lindeberg

Research output: Contribution to journal › Journal article › Research › peer-review

Abstract

This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices

Original language	English
Journal	Financial Accountability and Management
Volume	23
Issue number	3
Pages (from-to)	337-350
Number of pages	14
ISSN	0267-4424
DOIs	https://doi.org/10.1111/j.1468-0408.2007.00432.x
Publication status	Published - 1 Aug 2007

Keywords

financial auditing
performance auditing
programme evaluation

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10.1111/j.1468-0408.2007.00432.x

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AB - This paper analyses the identity of auditing by comparing performance auditing to financial auditing and programme evaluation. Based on an analysis of textbooks, it is concluded that these evaluative practices are situated on a continuum. This implies that studies that rely on ‘audit’ as a label to attribute identity to a distinct evaluative practice become insensitive to issues concerning the relevance of their results to evaluative practices in general and their relation to specific characteristic of certain evaluative practices

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The Ambiguous Identity of Auditing

Abstract

Keywords

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