THE IMPACT OF GLOBALIZATION AND HARMONIZATION IN AUDITING PROFESSION

被引：0
|
作者：
Diaconu, Paul [1 ]
Coman, Nicoleta [1 ]
机构：
[1] Acad Econ Studies, Bucharest, Romania
来源：
BUSINESS EXCELLENCE | 2006年
关键词：
auditing; profession; accountancy education;
D O I：
暂无
中图分类号：
K9 [地理];
学科分类号：
0705 ;
摘要：
A rapid process of globalization in many spheres has characterized the last decade of the twentieth century; accounting and auditing are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia.
引用
收藏
页码：113 / 121
页数：9
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