THE NEW ARCHITECTURE FOR AUDITING STANDARDS

Article English OPEN
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)
  • Publisher copyright policies & self-archiving
  • 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
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