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Author:Hofmann, R.
Title:Pruforgane in den USA und in der Bundesrepublik Deutschland sowie sich wandelnde Zustandigkeit der Internal Auditors in den Vereinigten Staaten im Zusammenhang mit der Externen Berichterstattung der Unternehmen (Revision organs in the US and FRG)
Journal:Zeitschrift Interne Revision
1990 : VOL. 25:1, p. 98-109
Index terms:INTERNAL AUDITING
PROFESSIONAL MANPOWER
FEDERAL REPUBLIC OF GERMANY
USA
Language:ger
Abstract:The article presents the history, the task, the professional requirements of the most important job categories in the area of revision in the US and FRG, namely: certified public accountants, certified management accountants, certified internal auditors (US) and business auditors, chartered accountants tax councillors and internal revisors (FRG). A second part of the article will deal with auditing organs in the respective countries.
SCIMA record nr: 91859
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