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International Standard on Assurance Engagements

Name: International Standard on Assurance Engagements
Creator: Gortemaker, J. C. A.
Keywords: Business mathematics. Commercial arithmetic. Including tables, etc., HF5001-6182, Business, HF5691-5716

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Mar 2001Publisher:Amsterdam University PressJournal:Maandblad Voor Accountancy en Bedrijfseconomie, volume 75, pages 64-70 (issn: 0924-6304, eissn: 2543-1684,

Authors: Gortemaker, J. C. A.;

doi: 10.5117/mab.75.15685

International Standard on Assurance Engagements

- Summary
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Abstract

Het heeft meerdere jaren geduurd alvorens de International Standard on Assurance Engagements (ISAE) in juni 2000 door het International Auditing Practices Committee (IAPC) kon worden uitgegeven. Vijf jaren van internationaal debat en twee conceptstandaarden zijn hieraan voorafgegaan. De vragen die rijzen zijn: waarom heeft IAPC zoveel tijd nodig gehad, wat zijn de wijzigingen die de (concept)standaarden hebben ondergaan, wat zijn de probleempunten en zijn deze inmiddels opgelost? Het is de doelstelling van deze bijdrage hierop een antwoord te geven.

Related Organizations

Erasmus University Rotterdam
Netherlands

Keywords

Business mathematics. Commercial arithmetic. Including tables, etc., HF5001-6182, Business, HF5691-5716

Impact byBIP!

	citations This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	7
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Top 10%
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average