| 000 | 01100cab a2200205 4500 | ||
|---|---|---|---|
| 001 | ##L133110 | ||
| 008 | 060411n2006 000 0 eng u | ||
| 035 | _a(Sirsi) u133110 | ||
| 041 | 0 | _aeng | |
| 100 | 1 | _aGrant, Jon | |
| 245 | 0 | 0 | _aClarifying the clarity project |
| 260 | _c2006 | ||
| 490 | 0 |
_aAccountancy _v137(1352) April 2006, 84-86(3) |
|
| 520 | _aSince the issuing of International Standards Auditing by the UK Auditing Practices Board in December 2004, revisions have been made to the Eighth Directive which will facilitate the adoption of ISAs within the EU. In addition, the International Auditing and Assurance Standards Board has committed itself to change the style of the ISAs as part of its clarity project. This paper examines the aims of the clarity project within this context and presents an argument of its potential benefits and pitfalls. | ||
| 590 | _aIKA110406 | ||
| 650 | 2 | 4 | _aINTERNATIONAL STANDARDS AUDITING |
| 650 | 2 | 4 | _aINTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD |
| 690 | _aMANAGEMENT-BUSINESS MANAGEMENT-FINANCIAL MANAGEMENT-ACCOUNTING | ||
| 942 | _n0 | ||
| 999 |
_c76808 _d76808 |
||