307
Views
1
CrossRef citations to date
0
Altmetric
Articles

The IAPC’s International Auditing Guidelines and its controversial IAG 13 on the auditor’s report

References

  • Accountant group shelves eliminating warning signal on firms’ uncertainties, 1978. The Wall Street Journal (July 20), 10.
  • The Accounting Profession in France, 1992. Professional Accounting in Foreign Countries Series. New York: American Institute of Certified Public Accountants.
  • Auditing Standards Board, 1975. The meaning of ‘present fairly in conformity with generally accepted accounting principles’ in the independent auditor’s report. Statement on Auditing Standards 5. New York: American Institute of Certified Public Accountants.
  • Auditing Standards Board, 1988. The auditor’s consideration of an entity’s ability to continue as a going concern. Statement on Auditing Standards 59. New York: American Institute of Certified Public Accountants.
  • AICPA Committee on International Relations, 1964. Professional Accounting in 25 Countries. American Institute of Certified Public Accountants.
  • Camfferman, K., and Zeff, S.A., 2007. Financial Reporting and Global Capital Markets: A History of the International Accounting Standards Committee, 1973–2000. Oxford: Oxford University Press.
  • Camfferman, K., and Zeff, S.A., 2009. The formation and early years of the Union Européenne des Experts Comptables, Economiques et Financiers (UEC), 1951–63: Or how the Dutch tried to bring down the UEC. Accounting, Business & Financial History, 19 (3), 215–257. doi: https://doi.org/10.1080/09585200903246502
  • Chandler, R.A., 1991. A Comparison of UK and International Auditing Guidance. London: Auditing Practices Committee of CCAB Limited.
  • Chetkovich, M.N., 1979. The International Federation of Accountants: its organization and goals. International Journal of Accounting Education and Research, 15 (1), 13–20.
  • CICA Handbook, various years. Toronto: Canadian Institute of Chartered Accountants.
  • Commission on Auditors’ Responsibilities, 1978. Report, Conclusions, and Recommendations. New York: AICPA.
  • Cooke, T.E., and Kikuya, M., 1992. Financial Reporting in Japan: Regulation, Practice and Environment. Oxford: Blackwell.
  • Cowperthwaite, G.H., 1982. Speech. In: Proceedings, XII International Congress of Accountants, October 10–13. Mexico City: [no publisher], 49–55.
  • Cummings, J.P., and Chetkovich, M.N., 1978. World accounting enters a new era. Journal of Accountancy, 145 (4), 52–61.
  • Deegan, C., Kent, P., and Lin, C., 1994. The true and fair view: a study of Australian auditors’ application of the concept. Australian Accounting Review, 4 (7), 2–12. doi: https://doi.org/10.1111/j.1835-2561.1994.tb00146.x
  • Diga, J., 1997. Accounting in the Philippines. In: N. Baydoun, A. Nishimura, and R. Willett, eds. Accounting in the Asia-Pacific Region. Singapore: John Wiley & Sons (Asia) Pte Ltd, 196–217.
  • Dijksma, J., and Hoogendoorn, M., 1993. European Financial Reporting: The Netherlands. London: Routledge.
  • Gibson, R.W., and Arnold, R., 1981. The development of auditing standards in Australia. The Accounting Historians Journal, 8 (1), 51–65. doi: https://doi.org/10.2308/0148-4184.8.1.51
  • Goerdeler, R., 1979. The International Federation of Accountants. In: W.J. Brennan, ed. The Internationalization of the Accountancy Profession. Toronto: Canadian Institute of Chartered Accountants, 4–13.
  • International Auditing and Assurance Standards Board (IAASB), 2007. International Auditing and Assurance Standards Board: A Brief History of its Development and Progress. New York: IFAC. Available from: http://www.ifac.org/system/files/downloads/IAASB_Brief_History.pdf.
  • Internationalization of the Securities Markets, 1987. Report of the Staff of the U.S. Securities and Exchange Commission to the Senate Committee on Banking, Housing and Urban Affairs and the House Committee on Energy and Commerce, July 27. Washington, DC: Securities and Exchange Commission.
  • IFAC 1978 Annual Report, 1978. New York: International Federation of Accountants.
  • IFAC 1981 Annual Report, 1982. New York: International Federation of Accountants.
  • IOSCO Technical Committee Working Party No. 2, 1990. ‘International Harmonization of Accounting and Auditing Standards’, Report of the Technical Committee to the 15th Annual Conference of IOSCO, in Santiago, Chile, November (typescript).
  • Kirsch, R.J., 2006. The International Accounting Standards Committee: A Political History. Wolters Kluwer (UK) Limited.
  • McKinnon, J.L., 1986. The Historical Development and Operational Form of Corporate Reporting Regulation in Japan. New York: Garland.
  • Nobes, C., 1993. The true and fair view requirement: impact on and of the Fourth Directive. Accounting and Business Research, 24 (93), 35–48. doi: https://doi.org/10.1080/00014788.1993.9729462
  • Olson, W.E., 1982. The Accounting Profession, Years of Trial: 1969–1980. New York, NY: American Institute of Certified Public Accountants.
  • Ordelheide, D., and Pfaff, D., 1994. European Financial Reporting: Germany. London: Routledge.
  • Parker, R.H., 1994. Debating True and Fair in Australia: An Exercise in Deharmonization? Journal of International Accounting, Auditing and Taxation, 3 (1), 41–69. doi: https://doi.org/10.1016/1061-9518(94)90006-X
  • Parker, R.H., Wolnizer, P.W., and Nobes, C.W., eds., 1996. Readings in True and Fair. New York: Garland Publishing.
  • Pougin, E., 1975. UEC’s new concept. Journal UEC, 10 (1), 10–14.
  • Preface to International Auditing Guidelines, 1979. New York: International Federation of Accountants.
  • Scheid, J.-C., and Walton, P., 1992. European Financial Reporting: France. London: Routledge.
  • Sempier, R.N., 1979. The International Federation of Accountants: operating procedures and current progress. International Journal of Accounting Education and Research, 15 (1), 21–31.
  • Sempier, R.N., Chandler, R. and Dalessio, A., 1991. Harmonization of auditing standards, chapter 14. In: F.D.S. Choi, ed. Handbook of International Accounting. New York: John Wiley & Sons, Inc.
  • Snell, D.M., 1979. The International Auditing Practices Committee. CAmagazine, 112 (11), 78, 80, 82.
  • Stamp, E., and Moonitz, M., 1978. International Auditing Standards. Englewood Cliffs, NJ: Prentice/Hall International.
  • Zeff, S.A., 1972. Forging Accounting Principles in Five Countries: A History and an Analysis of Trends. Champaign, IL: Stipes.
  • Zeff, S.A., 2007. The primacy of ‘present fairly’ in the auditor’s report. Accounting Perspectives, 6 (1), 1–20. doi: https://doi.org/10.1506/E773-5521-86U6-L3M0

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.