伦敦政治经济学院的Michael Power教授的The Audit Society: Rituals of Verification讨论一个有趣的问题：审计其实没有实质性的作用，为什么还被需要——或者说还能存在？书的目录如下：
1 The Audit Explosion
2 Fraud, Expectations, and the Rise of Financial Audit
3 Auditing and the Reinvention of Governance
4 Making Audits Work: Samples, Specialists, and Systems
5 Making Audits Work: Auditees and the Auditable Performance
6 Audit, Trust, and Risk
pdf格式，245页。