International Auditing: A Comparative Study of Professional Requirements in Australia,Canada, France, West Germany |
Contents
FRANCE | 5 |
THE NEED FOR AUDITING STANDARDS | 15 |
AUSTRALIA | 37 |
Copyright | |
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accepted accounting principles accepted auditing standards accounting environment accounting principles accounting profession accounting standards agency theory AICPA arise Arthur Andersen audit evidence audit function audit report auditing and accounting auditing guidelines Auditing Practices auditing procedures auditing profession auditor's report Big Nine firms chapter Chartered Accountants CICA client CNCC codified auditing standards Committee company law company's compliance comply Consequently considered countries disclosure discussed economic ensure example FASB financial information financial reporting financial statements harmonisation of auditing ICAEW IFAC IFAC's influence internal control International Accounting international auditing firms international firm international harmonisation issued ments MNC's OECD organisational structures overseas subsidiary parent company auditor partners performance primary auditor problems profes professional bodies qualifications registeraccountant relevant reporting standards requires the auditor rules secondary auditor's set of auditing shareholders significant subsidiary company auditor true and fair UK Auditing Standards UK MNC