ABSTRACT
Chapter 5 concludes this book with an overview of the main themes and projections for the purposes of public audit vis-à-vis private sector audit. In doing so it draws on the work in prior chapters about why public audit is undertaken (Chapter 2), the current context of audit and differing structures internationally (Chapter 3) and the risks and opportunities for the future, no matter the structure of the SAI (Chapter 4). In addition to a reflection on these themes, we also note opportunities for future research and study.
