Local Government Auditing in New Zealand
Auditing Practices in Local Governments: An International Comparison
ISBN: 978-1-80117-086-4, eISBN: 978-1-80117-085-7
Publication date: 15 June 2022
Abstract
This chapter provides an overview of local government auditing in New Zealand by outlining the nature of local government, particularly the legislative requirements in respect to financial and service performance reporting and those for external audit. It also summarises the role and powers of the Controller and Auditor-General and their office in respect to local government audit in New Zealand.
Keywords
Citation
Cordery, C., Hay, D. and Cox, R. (2022), "Local Government Auditing in New Zealand", Ferry, L. and Ruggiero, P. (Ed.) Auditing Practices in Local Governments: An International Comparison (Emerald Studies in Public Service Accounting and Accountability), Emerald Publishing Limited, Leeds, pp. 103-110. https://doi.org/10.1108/978-1-80117-085-720221011
Publisher
:Emerald Publishing Limited
Copyright © 2022 Carolyn Cordery, David Hay and Robert Cox