The New Architecture for Auditing Standards
- Publisher: University of Petrosani
Annals of the University of Petrosani - Economics,
standards | professional ethics | HB71-74 | Economics as a science | auditing | HB1-3840 | auditing, professional ethics, standards | Economic theory. Demography
The purpose of this paper is to challenge the conceptual basis upon which the current auditing standards are based. The paper critically appraises the Auditors’ Code published by the Auditing Practices Board and containing the nine fundamental and enduring principles up...