Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2011
Tutkielman numero: 12575
The development and harmonization of the audit report - Evidence from Europe
| Tekijä: | Riisla, Katrin |
| Otsikko: | The development and harmonization of the audit report - Evidence from Europe |
| Vuosi: | 2011 Kieli: eng |
| Laitos: | Laskentatoimen laitos |
| Aine: | Laskentatoimi |
| Asiasanat: | laskentatoimi; accounting; tilintarkastus; auditing; standardit; standards; kehitys; development; Eurooppa; Europe |
| Sivumäärä: | 121 |
| Kokoteksti: | |
| Avainsanat: | auditing; audit reports; auditing standards; international harmonization; C-index. |
| Tiivistelmä: |
PURPOSE OF THE STUDY
This paper discusses the main changes in national and international auditing rules and regulations that have affected European countries. The theoretical part of this paper discusses cultural frameworks, corporate governance and auditing as a part of its control mechanisms. These dynamics will be reflected to changes in audit reports in four carefully selected countries, Finland, France, Germany and United Kingdom. The empirical part of the paper measures the level of harmonization within and between these countries. DATA The study will be based on domestic and foreign literature on legislation and accounting rules and regulations. Audit reports will be collected and analyzed from four European countries, Finland, France, Germany and United Kingdom during ten years, 2000-2009. RESULTS Strong national dynamics affect the diversity of audit reports; however, the study shows a trend towards harmonization during the ten observed years. The audit reports show increasing comparability nationally and internationally. The mandatory applications of the IFRS standards and the Eight Directive have had a notable effect in audit reporting. |
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa.
Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista
käyttöä varten.
Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.