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  4. Publikationen School of Management and Law
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dc.contributor.authorHorni, Pascal-
dc.contributor.authorKöhli, Martin-
dc.date.accessioned2023-02-15T15:41:17Z-
dc.date.available2023-02-15T15:41:17Z-
dc.date.issued2022-
dc.identifier.isbn978-1-80117-086-4de_CH
dc.identifier.isbn978-1-80117-085-7de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/26953-
dc.description.abstractThis chapter captures and summarises the public sector auditing practices of Swiss subnational and local governments. Following the federal structure of Switzerland and the constitutional principle of decentralisation, lower government levels independently self-elaborate their audit institutions and structures, which is why a large variety of public sector audit arrangements exists. Local government audit mainly varies between the subnational states/cantons regarding the allocation of the external audit function and the qualitative requirements underlying the constitution of the auditing bodies. Depending on the cantonal legislative framework, local government audit is performed by a body of direct-democratically elected lay-auditors, a professional audit firm, an own independent auditing office or in a shared arrangement involving multiple of these actors.de_CH
dc.language.isoende_CH
dc.publisherEmeraldde_CH
dc.relation.ispartofAuditing practices in local governments : an international comparisonde_CH
dc.relation.ispartofseriesEmerald Studies in Public Service Accounting and Accountabilityde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectRegulatory spacede_CH
dc.subjectSwitzerlandde_CH
dc.subjectAccountabilityde_CH
dc.subjectAudit practicede_CH
dc.subjectLocal governmentde_CH
dc.subjectPublic sector auditde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.titleLocal government auditing in Switzerlandde_CH
dc.typeBuchbeitragde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.publisher.placeBingleyde_CH
dc.identifier.doi10.1108/978-1-80117-085-720221015de_CH
zhaw.funding.euNode_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end147de_CH
zhaw.pages.start139de_CH
zhaw.parentwork.editorFerry, Laurance-
zhaw.parentwork.editorRuggiero, Pasquale-
zhaw.publication.statuspublishedVersionde_CH
zhaw.publication.reviewEditorial reviewde_CH
zhaw.author.additionalNode_CH
zhaw.display.portraitYesde_CH
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Horni, P., & Köhli, M. (2022). Local government auditing in Switzerland. In L. Ferry & P. Ruggiero (Eds.), Auditing practices in local governments : an international comparison (pp. 139–147). Emerald. https://doi.org/10.1108/978-1-80117-085-720221015
Horni, P. and Köhli, M. (2022) ‘Local government auditing in Switzerland’, in L. Ferry and P. Ruggiero (eds) Auditing practices in local governments : an international comparison. Bingley: Emerald, pp. 139–147. Available at: https://doi.org/10.1108/978-1-80117-085-720221015.
P. Horni and M. Köhli, “Local government auditing in Switzerland,” in Auditing practices in local governments : an international comparison, L. Ferry and P. Ruggiero, Eds. Bingley: Emerald, 2022, pp. 139–147. doi: 10.1108/978-1-80117-085-720221015.
HORNI, Pascal und Martin KÖHLI, 2022. Local government auditing in Switzerland. In: Laurance FERRY und Pasquale RUGGIERO (Hrsg.), Auditing practices in local governments : an international comparison. Bingley: Emerald. S. 139–147. ISBN 978-1-80117-086-4
Horni, Pascal, and Martin Köhli. 2022. “Local Government Auditing in Switzerland.” In Auditing Practices in Local Governments : An International Comparison, edited by Laurance Ferry and Pasquale Ruggiero, 139–47. Bingley: Emerald. https://doi.org/10.1108/978-1-80117-085-720221015.
Horni, Pascal, and Martin Köhli. “Local Government Auditing in Switzerland.” Auditing Practices in Local Governments : An International Comparison, edited by Laurance Ferry and Pasquale Ruggiero, Emerald, 2022, pp. 139–47, https://doi.org/10.1108/978-1-80117-085-720221015.


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