search query: @indexterm Auditing standards / total: 143
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| Author: | Baker, C.R. Mikol, A. Quick, R. |
| Title: | The future of the accountancy profession in Europe, part II |
| Journal: | European Accounting Review
2001 : VOL. 10:4, p. 763-786 |
| Index terms: | ACCOUNTING PROFESSION AUDITING STANDARDS EUROPEAN UNION REGULATIONS FRANCE GERMANY UNITED KINGDOM |
| Language: | eng |
| Abstract: | In this paper the authors discuss regulation of the statutory auditor in the United Kingdom, France and Germany. Previous research has addressed regulation of statutory auditors with respect to regulatory harmonization and the reduction of barriers to intra-European trade in professional services. This paper seeks to investigate how auditor regulation is organized in three important EU economies. |
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