haku: @indexterm AUDITING STANDARDS / yhteensä: 143
viite: 9 / 143
Tekijä: | Fraser, I. A. M. Lin, K. Z. |
Otsikko: | Auditors' perceptions of responsibilities to detect and report client illegal acts in Canada and the UK: a comparative experiment |
Lehti: | International Journal of Auditing
2004 : JUL, VOL. 8:2, p. 165-184 |
Asiasana: | Auditors Auditing standards Canada United Kingdom |
Vapaa asiasana: | Illegal acts |
Kieli: | eng |
Tiivistelmä: | The paper investigates the theme of the role and influence of auditing standards on auditing practice by means of a comparative case study focused on two different standard setting regimes. The Canadian and UK standards concerned with the detection and reporting of client illegal acts are considered. |
SCIMA