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Review
"Michael Power's The Audit Society is an intriguing exploration of the dynamics of public control over business through one particular instrument of regulation, auditing. ... All in all, Power's account is thought-provoking"--Comparative Politics
Product Description
Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
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First Sentence
People are constantly checking up on each other, constantly monitoring the ongoing stream of communicative exchanges and accounts that make up daily life. Read the first page
Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
People are constantly checking up on each other, constantly monitoring the ongoing stream of communicative exchanges and accounts that make up daily life. Read the first page
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Front Cover | Copyright | Table of Contents | Excerpt | Index | Back Cover
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Customer Reviews
Most Helpful Customer Reviews
4 of 4 people found the following review helpful
Format:Paperback
What is auditing? Why do we need it? What can it achieve? The answers given by the auditors are rather different from those of the public, and the fact that the public don't know more about auditing is very much in the interests of the handsomely paid auditors.
Prof. Power's ideas are carefully hidden under a dense thicket of jargon and abstraction. That's a pity, because his ideas are excellent. Prof. Power once worked as an auditor, but is clearly too reflective to have remained one for long. His insight penetrates the superstition and pseudo-science that continues to protect the auditing racket from proper public scrutiny and democratic supervision.
This book is horribly written, but worth persevering with if you want to know how auditing really works -- and how it really doesn't.
Five stars for content; one star for readability; average: Three.
Prof. Power's ideas are carefully hidden under a dense thicket of jargon and abstraction. That's a pity, because his ideas are excellent. Prof. Power once worked as an auditor, but is clearly too reflective to have remained one for long. His insight penetrates the superstition and pseudo-science that continues to protect the auditing racket from proper public scrutiny and democratic supervision.
This book is horribly written, but worth persevering with if you want to know how auditing really works -- and how it really doesn't.
Five stars for content; one star for readability; average: Three.
Most Helpful Customer Reviews on Amazon.com (beta)
Amazon.com:
2 reviews
1 of 1 people found the following review helpful
Analysis of the Scope of Auditing and Effects Of Its Practice
13 July 2010
Format:Paperback
A closely considered analysis of what auditing is as an activity, its change over time, actual practice, implications on society, professional practices and human expectations. Highly recommended for the self-reflexive insights and immensely relevant to any area of professional practice, not just CPAs or auditing/accounting folks.
0 of 2 people found the following review helpful
A must read for CPAs
24 Feb 2003
Format:Hardcover
This book provides valuable foreshadowing and insight into the changing landscape of the world of public accounting. A must read!
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