IAASB Update课件.pptVIP

Adoption and International Convergence Stronger transparency and accountability Higher quality and consistency of audits Reduced cost of capital and other costs arising from differing standards Enhanced uniformity and effectiveness of regulatory systems; platform for harmonization Facilitates efficient education and training IFAC Recommendations to G20 – Adopt ISAs and support implementation of global standards A Perspective on Adoption Convergence * 准则采用和国际趋同 透明度更高和受托责任能够得到更好地落实 提高审计质量和审计一致性 降低因采用不同准则而产生的资本成本和其他成本 增强监管系统的一致性和有效性；协调的平台 促进有效的教育和培训 国际会计师联合会建议G20采用国际审计准则并支持国际准则的实施 关于准则采用和趋同的观点