The New Architecture for Auditing Standards

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Sorin-Sandu Vînătoru ; Sorinel Domnişoru ; Daniela Giurescu (2009)
  • Publisher: University of Petrosani
  • Journal: Annals of the University of Petrosani - Economics, volume 9, issue 4, pages 313-320 (issn: 1582-5949)
  • Subject: 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... View more
  • References (3)

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    [2]. Mainelli, M.; Rohen, J. - Accounting: Progress May Lie in Insurance, Financial World, 2006

    [3]. *** - Auditing Practices Board, The Future Development of Auditing, London, 1992 [4]. *** - Auditing Practices Board, The Audit Agenda, London, 1994 [5]. *** - Auditing Practices Board, The Auditor's Code, London, 1996 [6]. *** - Auditing Practices Board, Scope and Authority of Pronouncements (Revised), Financial Reporting Council, London, 2008

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