第六讲 国际审计与鉴证业务准则第六讲 国际审计与鉴证业务准则.pptVIP

Advantages of International Auditing Standards Worldwide increases confidence in non-domestic investment Consistent international investors comprehend financial statements from different countries High quality non-national standards encourage better quality, less political influence International Auditing andAssurance Standards Board (IAASB) Issues: International Standards on Auditing (ISAs) as the standards to be applied by auditors in reporting on historical financial information International Standards on Assurance Engagements (ISAEs) as the standards to be applied by practitioners in