Please use this identifier to cite or link to this item: http://cris.teiep.gr/jspui/handle/123456789/1188
Title: Changes and implications in the auditing procedure from the implementation of international accounting standards and international financial reporting standards
Authors: 
Keywords: Λογιστική -- Πρότυπα
Accounting -- Standards
Ελεγκτική
Auditing
Financial statements
Χρηματοοικονομικές καταστάσεις
Issue Date: 2007
Publisher: ΤΕΙ Ηπείρου. Σχολή Διοίκησης και Οικονομίας
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 The CPA board has been replaced by the Capital Market Committee, which is responsible to conduct audit control to enterprises adopting IFRS.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.
URI: http://cris.teiep.gr/jspui/handle/123456789/1188
ISSN: 1109-2629
Appears in Collections:Επιθεώρηση Οικονομικών Επιστημών

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