COAX 发表于 2025-3-21 16:17:49
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The Need for Auditing Standardsational auditing standards, Chapter 11 analyses the issues involved in transferring domestic auditing standards overseas and Chapter 13 discusses the international harmonisation of auditing standards. This chapter provides some background to these later chapters by examining the rationale underlying背心 发表于 2025-3-22 01:51:20
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Canadang measurement and disclosure requirements in the particular Act under which a Canadian company is incorporated. Early company legislation was closely modelled on the UK system (Anderson, 1977), reflecting the economic and political links of the nineteenth century. However, as these links weakened aKeratin 发表于 2025-3-22 09:49:25
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Japances, namely the commercial code, the Securities and Exchange Law and the tax regulations. These three sources have differing attitudes and objectives with respect to financial reporting, and there is little overall co-ordination or control. As a consequence, there is no single ‘government influence’chemical-peel 发表于 2025-3-22 22:18:31
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Using the Work of Another Auditor terms without considering whether another firm of auditors was carrying out the overseas audit. However, in addition to the problems raised in Chapter 11, there are . problems which arise when another firm of auditors is used. These further problems are the subject of this chapter. This chapter the