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| Tekijä: | Duhovnik, M. |
| Otsikko: | Time to endorse the ISAs for European use: the emerging markets' perspective |
| Lehti: | Accounting in Europe
2011 : VOL 8:1-2, p. 129-140 |
| Asiasana: | accounting standards auditing Europe emerging markets Slovenia |
| Kieli: | eng |
| Tiivistelmä: | This paper aims to support the endorsement of the International Standards on Auditing (ISAs) from the perspective of an emerging market economy. Slovenian audit market is used as an example of a small market. It is aimed to demonstrate the advantages of endorsing the ISAs for both emerging market economies and the European market as a whole. At the same time, underlined is the importance of a unified audit approach for the overall quality of auditing in Europe, and of treating emerging market economies as an equal partner in international bodies that issue auditing and accounting standards as a necessary condition for those standards to also be applicable to a less developed market environment. |
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