This text argues that the rise of auditing has its roots in political demands for accountability and control. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. This is a book for the times. It will resonate instantly with hard-pressed UK public-sector professionals. It is wede-ranging and perceptive, s howing the fruitfulness of Power's original training in criticalphilosophy combined with his later specialization in financial accounting. The book provides the most coherent challenge to the audit explosion that has been offered to date. - Christopher Hood. Journal of Public Policy. 18/1/1998.