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 - 今日66折
【每日讀詩詞】唐宋詞鑑賞辭典(全五卷)+【每日讀詩詞】唐宋詞鑑賞辭典【別冊】
作者:程千帆、俞平伯、施蟄存
出版社:啟動文化
出版日期:2020-11-04
66折: $ 3135 
金石堂 - 今日66折
短時間就上榜,國考之神:考前一年、三個月、一個月、一週如何準備?升學、檢定、資格考都適用!
作者:平木太生(jiji)
出版社:大是文化有限公司
出版日期:2023-03-01
66折: $ 257 
金石堂 - 今日66折
修復身體的超級食物:全美知名醫學博士、健康權威教你,吃什麼可以不藥而癒,修復失衡的身體。
作者:梅默特.奧茲
出版社:大是文化有限公司
出版日期:2023-07-31
66折: $ 317 
金石堂 - 今日66折
牛津通識課宇宙篇套書(四冊):《重力》、《行星》、《光》、《黑洞》
作者:提姆西.克里夫頓
出版社:日出出版
出版日期:2021-08-02
66折: $ 845 
 
Taaze 讀冊生活 - 暢銷排行榜
圖解英文文法的原理【暢銷修訂版】:看圖學文法不用背,一張圖就懂!用老外的思維理解英文!
作者:安正鳳
出版社:語研學院
出版日期:2020-04-09
$ 299 
Taaze 讀冊生活 - 暢銷排行榜
陪孩子好好說話︰讓愛無礙,養成良好的親子溝通
作者:尚瑞君
出版社:大溏文化事業有限公司
出版日期:2024-10-09
$ 300 
Taaze 讀冊生活 - 暢銷排行榜
你願意,人生就會值得:蔡康永的情商課3
作者:蔡康永
出版社:如何出版
出版日期:2024-08-01
$ 316 
博客來 - 暢銷排行榜
膽大黨 3
作者:龍幸伸
出版社:東立
出版日期:2022-12-08
$ 89 
 
博客來 - 新書排行榜
一念心 改寫神的劇本《隨書附贈「姻緣、旺財、平安三金牌」》
作者:黃子芸
出版社:宇河文化出版有限公司
出版日期:2024-11-08
$ 284 
金石堂 - 新書排行榜
家庭裡的覺醒對話:張輝誠的十年蛻變,走向內在穩定的教養之路
作者:張輝誠
出版社:親子天下股份有限公司
出版日期:2024-10-31
$ 356 
Taaze 讀冊生活 - 新書排行榜
宵禁殺機
作者:珍.考伊
出版社:臉譜
出版日期:2024-10-31
$ 315 
金石堂 - 新書排行榜
反派千金等級99~我是隱藏頭目但不是魔王(06)
作者:七夕さとり
出版社:青文出版社股份有限公司
出版日期:2024-10-30
$ 190 
 

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