Please use this identifier to cite or link to this item:
Title: Changes and implications in the auditing procedure from the implementation of international accounting standards and international financial reporting standards
Authors: Διακομιχάλης, Μιχαήλ Ν. 
Γεωργακοπούλου, Ελευθερία 
Keywords: Λογιστική -- Πρότυπα;Accounting -- Standards;Ελεγκτική;Auditing;Financial statements;Χρηματοοικονομικές καταστάσεις
Issue Date: 2007
Publisher: ΤΕΙ Ηπείρου. Σχολή Διοίκησης και Οικονομίας
Journal: Επιθεώρηση Οικονομικών Επιστημών;Τεύχ. 11 
Abstract: The application of International Accounting Standards (IAS)(1) and International Financial Reporting Standards ( IFRS) (2) aims to contribute to worldwide uniformity and ide ntical demonstration of enterprises' accounting achievement. The compliance to IFRS bears changes to businesses' accounts and financial statements' presentation, to accounts' entry treatment and to auditing procedure. Changes have occurred to the auditing authorities due to IFRS enforcement. The CPA board has been replaced by the Capital Market Committee, which is responsible to conduct audit control to enterprises adopting IFRS. This paper approaches a comparison of the auditing standards in act and the changes which will result in the auditing procedure due to IAS and IFRS implementation.
ISSN: 1109-2629
Appears in Collections:Επιθεώρηση Οικονομικών Επιστημών

Files in This Item:
File Description SizeFormat 
epiteyxos11_006.pdfΆρθρο1.94 MBAdobe PDFView/Open
Show full item record

Google ScholarTM


Items in CRIS are protected by copyright, with all rights reserved, unless otherwise indicated.