K. (2003), An analysis of the accounting profession's oligarchy: The auditing standards board. Research in Accounting Regulation, 16, 29-44.McEnroe, J. E., & Pitman, M. K. (2003). An analysis of the accounting profession's oligarchy: The Auditing Standards Board. Research in Accounting ...
1.Auditing standards.The Auditing Standards Board (ASB) is responsible for issuing pronouncements on auditing matters.They are called Statements on Auditing Standards (SASs) The ASB and its predecessor organizations have been responsible for a considerable portion of the existing auditing literature.The ...
Craig, Jr., met with the chairman and four other members of the AICPA Auditing Standards Board (the "Board") to learn more about how the Board opeates, what projects they are currently working on, and where it is headed. The editors also asked how the members felt the Board was doing...
aThe Auditing Principles Board’s (APB) statement number 18 suggests that ‘significant influence’ can be presumed if a firm ‘owns more than 20% but no more than 50% of the voting stock of an entity.’ 验核的原则委员会的 (APB) 语句编号18建议`重大影响’可以被假定一牢固的`是否拥有超过...
While I suspect the IIA and its International Internal Audit Standards Board (IIASB) are extremely excited to be done with the multi-year project to remake the Standards and International Professional Practices Framework (IPPF), their arrival, like the annual delivery of the Whitepages, will not...
Recently, the International Ethics Standards Board for Accountants (IESBA) solicited public comments on their proposal to revise their standard of reporting on suspected illegal acts. This commentary summarizes the contributors' views on the various alternatives proposed in the IESBA proposal entitled, Res...
A proposal issued Thursday by the AICPA Auditing Standards Board (ASB) is intended to provide auditors with enhanced guidance on auditing accounting estimates. AICPA 审计标准委员会 (ASB) 周四发布的一项提案旨在为审计师提供有关审计会计估计的强化指导。
The Audit & Supervisory Board Members are entrusted by shareholders to audit Directors’ execution of duties from an independent standpoint, and thus, are engaged in auditing activities to achieve sound and sustainable growth of the Company and the Group and establish governance that meets the trust...
aprofessor who had the knowledge but was not much interested 有知识,但的教授没感兴趣[translate] aThe auditing committee of Enron’s board of directors consisted of Enron的理事验核的委员会包括[translate]
Auditing and Assurance Standards Board (IAASB) finalised its project on auditor reporting in 2015, which resulted in a set of new and revised standards on auditor reporting as well as revised versions of ISA 570, Going Concern and a number of other International Standards on Auditing (ISAs)...