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| Author: | López Combarros, J.L. |
| Title: | Accounting and financial audit harmonization in the European Union |
| Journal: | European Accounting Review
2000 : VOL. 9:4, p. 643-654 |
| Index terms: | Auditing Auditing standards European Union Harmonization |
| Language: | eng |
| Abstract: | The article reviews the evolution of financial reporting in the EU and considers how this is likely to affect auditing in the future. The move towards internationally harmonized reporting seems likely to require auditing to be harmonized throughout Europe, which seems to impact recent national auditing standards. |
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