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| Author: | Frost, C. Ramin, K. |
| Title: | International auditing differences |
| Journal: | Journal of Accountancy
1996 : APR, VOL. 181:1, p. 62-68 |
| Index terms: | ACCOUNTING INTERNATIONAL AUDITING |
| Language: | eng |
| Abstract: | Is a financial statement for a large German company as reliable as one for a comparable U.S. company? Readers of financial statements of foreign companies audited by major international accounting firms assume a uniformly high quality of information. International differences in audit objectives, standards and practice, however, result in varying levels of audit assurance. Financial statement users and accountants whose clients demand expertise in all phases of financial accounting and reporting matters need to be aware of these differences. |
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