Performance Auditing: A Measurement Approach

Developed for the practitioner and the trainer, this publication emphasizes the use of measurement and comparison in performance assessment. It provides a conceptual foundation along with practical guidance for completing performance audits in accordance with the Government Auditing Standards.

In this valuable resource, Morgan and Raaum introduce original performance audit concepts and practice aids as well as those being applied in leading audit organizations. The book's focus on performance audits in the public sector make it applicable to auditing in any private sector organization or public agency.

The easy-to-follow structure of the individual chapters makes this book ready for use in a training course or as reference material. This unique publication provides practical, in-depth guidance that applies to practitioners at every level, perfect for use as a guide in planning performance audit assignments, doing fieldwork, and writing reports.