Public Expenditure Control in Europe: Coordinating Audit Functions in the European Union

Author:   Milagros Garciá Crespo
Publisher:   Edward Elgar Publishing Ltd
ISBN:  

9781843768371


Pages:   272
Publication Date:   27 April 2005
Format:   Hardback
Availability:   To order   Availability explained
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Public Expenditure Control in Europe: Coordinating Audit Functions in the European Union


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Full Product Details

Author:   Milagros Garciá Crespo
Publisher:   Edward Elgar Publishing Ltd
Imprint:   Edward Elgar Publishing Ltd
Dimensions:   Width: 15.60cm , Height: 2.50cm , Length: 23.40cm
Weight:   0.566kg
ISBN:  

9781843768371


ISBN 10:   1843768372
Pages:   272
Publication Date:   27 April 2005
Audience:   College/higher education ,  Undergraduate ,  Postgraduate, Research & Scholarly
Format:   Hardback
Publisher's Status:   Active
Availability:   To order   Availability explained
Stock availability from the supplier is unknown. We will order it for you and ship this item to you once it is received by us.

Table of Contents

Contents: Foreword Part I: Different Forms of Public Control 1. Public Control: A General View 2. Public Audit in the United Kingdom 3. Public Expenditure Control in the Netherlands 4. Public Financial Control in Europe: The Example of the Federal Republic of Germany 5. The System of Public Control in Spain 6. External Audit Institutions: The European Court of Auditors and its Relationship with the National Audit Institutions of the Member States Part II: Towards Coordination Strategies 7. A Policy to Fight Financial Fraud in the European Union 8. The Coordination of Internal Controls: The Single Audit – Towards a European Union Internal Control Framework 9. Towards the Coordination of Financial Reporting at the Different Levels of Public Administration in Europe Index

Reviews

'Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure - highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation.' - John Wanna, Griffith University, Australia


'Public Expenditure Control in Europe provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure - highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation.' -- John Wanna, Griffith University, Australia


Author Information

Edited by Milagros García Crespo, Professor of Applied Economics, University of the Basque Country, Spain

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