Detail Global Auditing and Accounting Confusion   Oleh:  Gould, John D. ; Orsini, Larry L. ; McAllister, John P. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 3 (1997), page 89-92. Topik: AUDITING; global auditing; accounting confusion Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel T he standard audit report, which was expanded a scant decade ago (see Statement on Auditing Standards no. 58, Reports on Audited Financial Statements), should be amended again to say - to an international investing community - that it specifically refers to U. S. standards. Initially, we had thought of this as a desirable - but not essential - change because of the diversity of generally accepted auditing standards and generally accepted accounting principles from country to country. Now, however, we believe the Internets easy ability to break down restrictions on the distribution of financial statements makes this change an absolute necessity. Expansion of the auditors report is a logical extension of the guidance provided by Statement on Auditing Standards no. 51, Reporting on Financial Statements Prepared for Use in Other Countries (AU 534) and is consistent with the guidance provided by the International Standards on Auditing (AU 8700.22). Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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