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- W639564562 abstract "The spread of auditing in society is often explained in terms of auditing's ability to provide a readily available solution to demands for accountability. Notwithstanding that organisations could and should be held accountable, responsibility has at some point to be assumed by people for demands of accountability to have a practical purpose. Still when studying how auditing is able to spread into many different context the focus is on how the audit makes things auditable. And there are good reasons for this as the success of auditing can be ascribed to the strength of the audit system. Still, when an abstract system, such as that of auditng, is re-embedded in practice the trust in the system becomes vulnerable because of exposure to inter-personal relationships. This paper takes advantage of one such access point where the system of auditing becomes reembedded–the audit of auditors–to explore how people are made auditable and the role of personal trust in that process. The results of this study contributes to the study of auditing by corroborating the results of previous research and by showing how personal trust is also important when the auditor acts as the trustor, and how the abstract system of accounting cease to be trustworthy if the auditor no longer find the auditee trustworthy when the audit re-embedd the abstract systems of the auditee.systems of the auditee." @default.
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- W639564562 date "2012-01-01" @default.
- W639564562 modified "2023-09-23" @default.
- W639564562 title "Making People Auditable" @default.
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