and Warnakulasuriya, S. (2003), "A study of uncertainty expressions in Australian accounting and auditing standards", Pacific Accounting Review, Vol. 15 No. 2, pp. 1-28.Psaros, J. and Patel, C. (2003). "A study of uncertainty expressions in Australian accounting and auditing standards",...
The Australian Accounting Standards Board (AASB) has now released final sustainability standards based on the international standards. Disaggregation of financed emission disclosure for certain entities is required. The Australian Auditing and Assurance Standards Board (AUASB) has released a proposed Australia...
In 2023, the Australian regulator asked the Companies Auditors Disciplinary Board, an independent tribunal, to consider whether Santangelo’s work on accounts filed by Greensill had been conducted in accordance with Australian auditing standards. Santangelo was the lead auditor and engagement partner on ...
DL Street,S Cereola - 《Journal of International Accounting Auditing & Taxation》 被引量: 62发表: 2004年 Effect of Ethical Accounting Standards on the Quality of Financial Reports of Banks in Nigeria This study examines the effect of ethical accounting standards on the quality of financial reports...
We are skilled and experienced in Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), International Standards on Auditing (ISA), and individual country specific standards such as HGB (Germany). Our audit and audit-related consulting services include: ...
In addition, the magazine also pays special attention to the impact of emerging technologies and innovations on the accounting profession, such as big data analysis and the application of artificial intelligence in auditing. 《澳大利亚会计评论》(Australian Accounting Review)是由澳大利亚注册会计师协会...
This study examines the impact of the introduction of the legally enforceable Australian Auditing Standards (ASAs) on the auditing profession after the fir... A Hecimovic,N Martinov-Bennie,P Roebuck - 《Australian Accounting Review》 被引量: 16发表: 2009年 National standards for Australian museums...
Accounting and auditing related and other disclosure requirements– The HKEX may be prepared to accept accountants' reports and financial statements that are not prepared in accordance with the Hong Kong Financial Reporting Standards (HKFRS) or International Financial Reporting Standards (IFRS), to ...
particularly the (re)introduction of accrual accounting, and provides insights into the nature of accounting change both in public sector organizations and gen... JEM Scott,JL Mckinnon,GL Harrison - 《Accounting Auditing & Accountability Journal》 被引量: 42发表: 2003年 Accrual Accounting & Financi...
Lebanon - Report on the Observance of Standards and Codes (ROSC) - accounting and auditing This assessment of financial reporting, accounting and auditing practices (A&A ROSC) in Belarus is part of a joint initiative by the World Bank and the Int... TW Bank - 《World Bank Other Operational...