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| Author: | Edwards, J. R. Chandler, R. A. Anderson, M. |
| Title: | The 'public auditor': An experiment in effective accountability |
| Journal: | Accounting and Business Research
1999 : SUMMER, VOL. 29:3, p. 183-197 |
| Index terms: | Auditors Effectiveness Accountability United Kingdom Europe |
| Freeterms: | Public accountants Professionals |
| Language: | eng |
| Abstract: | This paper examines the development of the concept of the public auditor to describe the individuals considered suitable to undertake the audit of mutual associations. It is argued that statutory recognition of the accountant as a member of a skilled occupational group represents an important stage in the professionalism process. |
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