الريادة لاقتصاديات الأعمال
Volume 7, Numéro 3, Pages 393-409
With the vast acceptance of the International Public Sector Accounting Standards (IPSAS) worldwide, the auditing profession has been making a substantial progress within the public sector. This paper takes a comparative approach through the analysis of documentation from France, South Africa, and Denmark to investigate the regulations of statutory auditors’ engagements within the public sphere and the prospects of standardisation. Findings reveal major divergence between studied countries; France depends on the government in managing statutory auditors’ engagements, the Supreme Audit Institution has extensive authorities for this task in South Africa, while local authorities have significant independence in managing their relationship with statutory auditors in Denmark.
Statutory Auditors ; Governmental Audit ; France ; South Africa ; Denmark
Lakhdari Mohammed Tahar
Said Houari Amel