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The Harmonisation Of International Auditing Standards
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Book Synopsis The problems of international auditing harmonisation by : Stefan Bode
Download or read book The problems of international auditing harmonisation written by Stefan Bode and published by GRIN Verlag. This book was released on 2007-03-10 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Revision, Auditing, grade: 1,0, University of Glamorgan, course: International Accounting & Auditing, language: English, abstract: This essay provides an analysis of the many hurdles in the process of truly harmonised international auditing standards. The method of analysis for this essay included a review of the current literature available in libraries and on the internet. The cultural barriers are regarded as the most difficult to overcome since they comprise of people’s behaviours as well as languages. Further, it is stated that the translation process is one of the major hurdles since words in different languages are not equivalent to the English ones. Moreover, cultural diversity may also cause a general resistance as the standards are dictated by big audit firms. Additionally, the IFAC is mainly influenced by the USA and the EU which might continue to cast a damning light on the ISA. Alternatively, the level of education and the lack of professional auditing bodies in some developing countries embody the social problems. The political hurdles contain the pride of sovereignty and the political system of countries. Additionally, governments are reluctant to abandon their right to prescribe the standards for professions. Furthermore, it will also be difficult to find a majority in the national parliaments because current national standard-setters or representatives from businesses might exert pressure on the members of parliament to reject ISA. On the other hand, differences in national legislation as well as in the legal system are the main part of legal obstacles. Nowadays, a marked distinction can be drawn between the common law which is predominant in Anglo-Saxon countries and the codified law which is applied in many European continental countries. Beyond this, differences in the effectiveness of countries legal structure and national regulations like auditors’ liability, accounting rules also adversely impair the harmonisation process. Lastly, the economic hurdles are characterised by different user orientation of financial statements and the stages of technological developments. Further, auditors in developed countries need other standards as their counterparts in developing countries due to the growth of e-commerce and e-business. Finally, it is concluded that truly harmonised standards may not be feasible because of the many differences between countries. It seems more important to achieve a minimum set of international auditing standards as unitary standards generate many benefits.
Book Synopsis The Harmonisation of International Auditing Standards by : Mohamed Abolgassim Albarouni
Download or read book The Harmonisation of International Auditing Standards written by Mohamed Abolgassim Albarouni and published by . This book was released on 1986 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Development of an International Auditing Harmonization Model and the Empirical Testing of One of Its Components by : Susan Pin Pin Teo
Download or read book The Development of an International Auditing Harmonization Model and the Empirical Testing of One of Its Components written by Susan Pin Pin Teo and published by . This book was released on 1989 with total page 270 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Auditing Standards in the United States by : Asokan Anandarajan
Download or read book International Auditing Standards in the United States written by Asokan Anandarajan and published by Business Expert Press. This book was released on 2021-06-15 with total page 243 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a tool that students, faculty, and practitioners can use to better understand the relationship between US PCAOB auditing standards and IFAC IAASB auditing standards. With time, the designations of US PCAOB standards were reorganized from the initial publication of this book. Accordingly, we have added to this addition an Appendix, Appendix 1. It shows the correlation of the old designation of PCAOB auditing standards, before reorganization, and the new designations for these standards. We also have added a second appendix, Appendix 2. The latter presents the PCAOB standards, the related AICPA standards, and the IFAC IAASB standards. We suggest bookmarking the Appendices and referring back to them as you use the text.
Book Synopsis International Auditing by : Leslie G. Campbell
Download or read book International Auditing written by Leslie G. Campbell and published by Springer. This book was released on 1984-12-19 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Interpretation and Application of International Standards on Auditing by : Steven Collings
Download or read book Interpretation and Application of International Standards on Auditing written by Steven Collings and published by John Wiley & Sons. This book was released on 2011-06-01 with total page 707 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Author :Organisation for Economic Co-operation and Development Publisher :Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre ISBN 13 : Total Pages :160 pages Book Rating :4.F/5 ( download)
Book Synopsis Harmonization of Accounting Standards by : Organisation for Economic Co-operation and Development
Download or read book Harmonization of Accounting Standards written by Organisation for Economic Co-operation and Development and published by Organisation for Economic Co-operation and Development ; Washington, D.C. : OECD Publications and Information Centre. This book was released on 1986 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main features of standard-setting; Promoting international harmonization of accounting standards the role of intergovernmental organisations; Institution and substantive problems for harmonization ...
Book Synopsis Handbook of International Auditing, Assurance, and Ethics Pronouncements by : International Federation of Accountants
Download or read book Handbook of International Auditing, Assurance, and Ethics Pronouncements written by International Federation of Accountants and published by Butterworths. This book was released on 2005 with total page 974 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2003 the European Union sanctioned new rules on the auditing of all European companies, which took effect as of 1st January 2005. Every firm required to audit a company based within Europe or with subsidiary branches in Europe (listed or unlisted), must now follow the International Auditing Standards as set by the IAASB. This new title from LexisNexis Butterworths is the official full-text rulebook from the international regulatory body which every auditor must have. Failing to comply with the new rules could have commercial and reputational implications for your firm, as well as with the regulators. The handbook contains references to the International Auditing Practices Committee (IAPC) of the International Federation of Accountants (IFAC). The handbook also contains references to the International Accounting Standards Committee (IASC). References to IASs and IFRSs are to the IASs and IFRSs in effect at the date of preparing a pronouncement.
Book Synopsis International Accounting Harmonization by : J. Beke
Download or read book International Accounting Harmonization written by J. Beke and published by Springer. This book was released on 2013-12-18 with total page 224 pages. Available in PDF, EPUB and Kindle. Book excerpt: International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.
Book Synopsis Principles of International Auditing and Assurance by : Rick Hayes
Download or read book Principles of International Auditing and Assurance written by Rick Hayes and published by Amsterdam University Press. This book was released on 2021-01-20 with total page 810 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: -Structure of the book following the four phases of the audit process -Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) -Updates of the most recent auditing & assurance standards, including ISA 315 and 540 -Highlighting the broader range of assurance engagements -Practice exam-style questions with end-of-chapter answers
Book Synopsis Harmonization of International Accounting Standards by :
Download or read book Harmonization of International Accounting Standards written by and published by . This book was released on 1993* with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt: Five countries which exert major influence internationally in the standard setting process in accounting are used as examples of the processes involved in deriving accounting standards: Germany, France, Japan, the United Kingdom, and the United States of America are compared with regard to the legal, economic and cultural considerations which influence how their accounting standards are derived. This work analyzes the differences and considers how they apply to three key aspects of financial statement valuation (historical cost vs. revaluation), how profit and loss (short term results or longterm instability) is recognized, and what financial statements should show. From those differences, the effect on preparers and users of financial statements and stock exchange/regulators is discussed and the disadvantages are considered as is the issue of the need for international harmonization of accounting standards (p. vii-viii).
Book Synopsis Handbook of International Standards on Auditing and Quality Control by : International Federation of Accountants
Download or read book Handbook of International Standards on Auditing and Quality Control written by International Federation of Accountants and published by . This book was released on 2009 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Problems of International Auditing Harmonisation by : Stefan Bode
Download or read book The Problems of International Auditing Harmonisation written by Stefan Bode and published by GRIN Verlag. This book was released on 2007-07-26 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Revision, Auditing, grade: 1,0, University of Glamorgan, course: International Accounting & Auditing, 47 entries in the bibliography, language: English, abstract: This essay provides an analysis of the many hurdles in the process of truly harmonised international auditing standards. The method of analysis for this essay included a review of the current literature available in libraries and on the internet. The cultural barriers are regarded as the most difficult to overcome since they comprise of people's behaviours as well as languages. Further, it is stated that the translation process is one of the major hurdles since words in different languages are not equivalent to the English ones. Moreover, cultural diversity may also cause a general resistance as the standards are dictated by big audit firms. Additionally, the IFAC is mainly influenced by the USA and the EU which might continue to cast a damning light on the ISA. Alternatively, the level of education and the lack of professional auditing bodies in some developing countries embody the social problems. The political hurdles contain the pride of sovereignty and the political system of countries. Additionally, governments are reluctant to abandon their right to prescribe the standards for professions. Furthermore, it will also be difficult to find a majority in the national parliaments because current national standard-setters or representatives from businesses might exert pressure on the members of parliament to reject ISA. On the other hand, differences in national legislation as well as in the legal system are the main part of legal obstacles. Nowadays, a marked distinction can be drawn between the common law which is predominant in Anglo-Saxon countries and the codified law which is applied in many European continental countries. Beyond this, differences in the effectiveness of countries legal structure and national re
Book Synopsis Harmonisation of International Accounting Standards by : Rose Adoring Tan
Download or read book Harmonisation of International Accounting Standards written by Rose Adoring Tan and published by . This book was released on 1997 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Arguments on Harmonising Standards for Auditing by : Filip Cassel
Download or read book Arguments on Harmonising Standards for Auditing written by Filip Cassel and published by . This book was released on 2005 with total page 83 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Auditing Standards by : Edward Stamp
Download or read book International Auditing Standards written by Edward Stamp and published by Prentice Hall. This book was released on 1979 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Analyzes and describes the nature of auditing the need for international auditing standards, and the current auditing situation in nine major countries.
Book Synopsis Developments in the International Harmonization of Accounting by : Christopher Nobes
Download or read book Developments in the International Harmonization of Accounting written by Christopher Nobes and published by Edward Elgar Publishing. This book was released on 2004 with total page 456 pages. Available in PDF, EPUB and Kindle. Book excerpt: The measurement of harmonization became a well-established area of academic research from the late 1980s, and the discerning selection of papers in this volume reveal a continuing interest in the topic by a large number of researchers. The coverage is divided into two parts. The first part concerns the measurement of harmonisation, and the second contains analysis of, and comment on, harmonization. This authoritative new volume will be of great interest to all those concerned with the issue of harmonization in international accounting.
