Art Original
PRINCIPLES OF AUDITING
The changes may have been swiftest and most radical in the United States of America,
where the Sarbanes-Oxley Act created a new regulatory regime for public company
auditing, but in other countries there have also been changes. In Europe, for example, the
proposed revisions to the EC’s 8th Directive on statutory audit have undoubtedly been
influenced by these recent events.
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