AUDITING PRACTICES COMMITTEE DRAFT AUDITING GUIDELINE: VALUE FOR MONEY AUDITS

Abstract

The full text of a new draft guideline on value for money audits is provided. Guidance to auditors on the special factors to be taken into account in the application of auditing standards to value for money audits is offered.

Citation

(1988), "AUDITING PRACTICES COMMITTEE DRAFT AUDITING GUIDELINE: VALUE FOR MONEY AUDITS", Managerial Auditing Journal, Vol. 3 No. 1, pp. 27-31. https://doi.org/10.1108/eb002803