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The problems of international auditing harmonisation (Paperback) Loot Price: R908
Discovery Miles 9 080
The problems of international auditing harmonisation (Paperback): Stefan Bode

The problems of international auditing harmonisation (Paperback)

Stefan Bode

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Loot Price R908 Discovery Miles 9 080 | Repayment Terms: R85 pm x 12*

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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, comment: This essay provides an analysis concerning the obstacles of the quest for true cross-border auditing harmonisation despite the existence of International Standards on Auditing (ISA). Thereby, cultural, social, legal, political and finally, economic hurdles are examined., 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.

General

Imprint: Grin Verlag
Country of origin: Germany
Release date: July 2007
First published: November 2013
Authors: Stefan Bode
Dimensions: 210 x 148 x 4mm (L x W x T)
Format: Paperback - Trade
Pages: 64
ISBN-13: 978-3-638-67394-5
Categories: Books > Business & Economics > Business & management > General
Books > Business & Economics > Finance & accounting > Accounting > Financial accounting
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LSN: 3-638-67394-4
Barcode: 9783638673945

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