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Details for article 2 of 168 found articles
| Title: |
Accounting and financial audit harmonization in the European Union |
| Author: |
Combarros, Jose Luis Lopez |
| Appeared in: |
European accounting review |
| Paging: | Volume 9 (2000) nr. 4 pages 643-654 |
| Year: |
2000-12-01 |
| Contents: |
The article reviews the evolution of financial reporting in the EU and considers how this is likely to affect auditing in the future. The analysis shows how the European Commission has recently concentrated its harmonization focus on the consolidated accounts of listed companies and the use of International Accounting Standards. The move towards internationally harmonized reporting seems likely to require auditing to be harmonized throughout Europe, which seems to impact recent national auditing standards. It is probable that this trend will continue and in the short term will cause changes in the arrangements for external overview of the audit and in national auditor independence rules. |
| Publisher: |
Routledge |
| Source file: |
Elektronische Wetenschappelijke Tijdschriften |
Details for article 2 of 168 found articles
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