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A critique of the international auditing and assurance standards board
Knowledge of initiatives and developments at the international level are important to the Australian auditing profession, which has adopted a policy of convergence with the International Auditing and Assurance Standards Board (IAASB). To aid this knowledge, this paper provides a critical review of developments at the IAASB and their impact on Australia, drawing on insights gained by the author as a member of the IAASB from 2002 to 2005. © 2007 CPA Australia.
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Journal
Australian Accounting ReviewVolume
17Pagination
28 - 36Publisher DOI
ISSN
1035-6908eISSN
1835-2561Publication classification
C1.1 Refereed article in a scholarly journal; C Journal articleUsage metrics
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