ABSTRACT
The term auditing covers a panoply of activities and concepts. These include: operational audit; performance audit; internal audit; public sector audit; environmental audit; as well as the traditional external audit of company financial statements. The chapter focuses on the human resource issues underlying the provision of audit services by private sector accounting and audit firms, services which may encompass all of these activities and others, although for most firms periodic financial audit will provide the greater part of their audit related fee income. The twentieth century saw dramatic changes in the size and scope of operations of the larger accounting and audit firms both within the UK and on an international basis. Each audit engagement has distinctive features according to the particular characteristics of the client and the terms of the audit engagement. The audit environment is a highly contingent one for the employees of accounting and audit firms, particularly those below managerial level.
