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| Author: | McAllister, J. P. Orsini, L. L. Gould, J. D. |
| Title: | No title |
| Journal: | Journal of Accountancy
1997 : SEP, Vol. 184:3, p. 89-91 |
| Index terms: | MULTINATIONAL COMPANIES AUDITING INTERNATIONAL CAPITAL MARKET |
| Language: | eng |
| Abstract: | The standard audit report, which was expanded a scant decade ago, should be amended again to say - to an international investing community - that it specify 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 Internet's easy ability to break down restrictions on the distribution of financial statements makes this change an absolute necessity. |
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