国际会计学第六版chapter-8.ppt

  1. 1、本文档共51页,可阅读全部内容。
  2. 2、有哪些信誉好的足球投注网站(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
  3. 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载
  4. 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
* * * * * * * * * * * * * * * * * * * * * * International Federation of Accountants Worldwide organization representing the accountancy profession 160 member organizations 120 countries 2.5 million accountants * Mission To strengthen the accountancy profession worldwide To contribute to the development of strong international economies by establishing and promoting adherence to high-quality professional standards, furthering the international convergence of such standards To speak out on public interest issues where the profession’s expertise is most relevant * Aim is to harmonize and converge auditing standards and professional practice worldwide Auditing adds credibility to external financial reports High-quality auditing standards are necessary to ensure that accounting standards are rigorously interpreted and applied If auditor training and audit standards vary, the reliability of financial statements will also vary * International Federation of Accountants Organizational structure IFAC council elects the IFAC board IFAC board sets policies and oversees IFAC operations Public Interest Oversight Board provides additional oversight Work done through standard-setting boards and standing committees * Standard-setting boards International Accounting Education Standards Board International Auditing and Assurance Standards Board Issues International Standards on Auditing International Ethics Standards Board for Accountants International Public Sector Accounting Standards Board * Standing committees Compliance Advisory Panel Developing Nations Committee Nominating Committee Professional Accountants in Business Committee Small and Medium Practices Committee Transnational Auditors Committee * UN Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (ISAR) Only intergovernmental working group devoted to corporate accounting and auditing Objective To promote the transparency, reliability, and comparability of corporate accoun

文档评论(0)

共享文档 + 关注
实名认证
内容提供者

二级建造师持证人

该用户很懒,什么也没介绍

领域认证该用户于2023年10月07日上传了二级建造师

1亿VIP精品文档

相关文档