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The Audit SocietyRituals of Verification$
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Michael Power

Print publication date: 1999

Print ISBN-13: 9780198296034

Published to Oxford Scholarship Online: October 2011

DOI: 10.1093/acprof:oso/9780198296034.001.0001

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The Audit Explosion

The Audit Explosion

Chapter:
(p.1) 1 The Audit Explosion
Source:
The Audit Society
Author(s):

Michael Power

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780198296034.003.0001

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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