購物比價找書網找車網
FindBook  
 有 1 項符合

The problems of international auditing harmonisation

的圖書
The problems of international auditing harmonisation The problems of international auditing harmonisation

作者:Stefan Bode 
出版社:GRIN Publishing
出版日期:2007-03-10
語言:英文   
圖書選購
型式價格供應商所屬目錄
電子書
$ 286
樂天KOBO 樂天KOBO
會計
圖書介紹 - 資料來源:樂天KOBO   評分:
圖書名稱:The problems of international auditing harmonisation

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 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.

贊助商廣告
 
 
金石堂 - 暢銷排行榜
魔都精兵的奴隸 (首刷限定版) 16
作者:竹村洋平/
出版社:東立出版社
出版日期:2024-11-05
$ 162 
金石堂 - 暢銷排行榜
王國物語(04)
作者:中村明日美子
出版社:尖端漫畫
出版日期:2024-11-19
$ 128 
金石堂 - 暢銷排行榜
永世流轉Ⅱ 無修正
作者:黑青郎君
出版社:未來數位有限公司
出版日期:2024-11-13
$ 277 
Taaze 讀冊生活 - 暢銷排行榜
《貓卡龍》2025年三角桌曆【臺北市流浪貓保護協會】
作者:臺北市流浪貓保護協會/黃宇璇/劉智豪/陳婕瑀/李懿芳
出版社:最新期數:最新一期出版日期:出刊頻率:出刊類型:紙製用品>時效日/月/掛/桌曆選擇訂閱期數:完成付款後,新訂戶將由目前最新一期寄發,續訂戶若已取得最新一期,則會從下一期繼續寄發。×Previous
$ 280 
 
金石堂 - 新書排行榜
Re:從零開始的異世界生活(34)限定版
作者:長月達平
出版社:青文出版社股份有限公司
出版日期:2024-11-20
$ 213 
金石堂 - 新書排行榜
異世界悠閒農家(16)
作者:內藤騎之介
出版社:台灣角川股份有限公司
出版日期:2024-11-25
$ 205 
金石堂 - 新書排行榜
魔法★探險家 轉生為成人遊戲萬年男二又怎樣,我要活用遊戲知識自由生活(5)
作者:入栖
出版社:台灣角川股份有限公司
出版日期:2024-11-27
$ 174 
博客來 - 新書排行榜
神奇柑仔店18:紅子與錢天堂的起點
作者:廣嶋玲子
出版社:親子天下
出版日期:2024-10-31
$ 284 
 

©2024 FindBook.com.tw -  購物比價  找書網  找車網  服務條款  隱私權政策