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Titlebook: International Auditing; A Comparative Study Leslie G. Campbell Book 1985 Palgrave Macmillan, a division of Macmillan Publishers Limited 19

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书目名称International Auditing
副标题A Comparative Study
编辑Leslie G. Campbell
视频video
图书封面Titlebook: International Auditing; A Comparative Study  Leslie G. Campbell Book 1985 Palgrave Macmillan, a division of Macmillan Publishers Limited 19
出版日期Book 1985
关键词Auditing; Australia; boundary element method; Canada; comparative; France; German; Germany; requirement; requ
版次1
doihttps://doi.org/10.1007/978-1-349-07144-9
isbn_ebook978-1-349-07144-9
copyrightPalgrave Macmillan, a division of Macmillan Publishers Limited 1985
The information of publication is updating

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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
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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 a
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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’
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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
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