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The development and harmonization of the audit report - Evidence from Europe

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dc.contributor Aalto University en
dc.contributor Aalto-yliopisto fi
dc.contributor.author Riisla, Katrin
dc.date.accessioned 2011-11-14T11:24:01Z
dc.date.available 2011-11-14T11:24:01Z
dc.date.issued 2011
dc.identifier.uri https://aaltodoc.aalto.fi/handle/123456789/707
dc.description.abstract PURPOSE OF THE STUDY This paper discusses the main changes in national and international auditing rules and regulations that have affected European countries. The theoretical part of this paper discusses cultural frameworks, corporate governance and auditing as a part of its control mechanisms. These dynamics will be reflected to changes in audit reports in four carefully selected countries, Finland, France, Germany and United Kingdom. The empirical part of the paper measures the level of harmonization within and between these countries. DATA The study will be based on domestic and foreign literature on legislation and accounting rules and regulations. Audit reports will be collected and analyzed from four European countries, Finland, France, Germany and United Kingdom during ten years, 2000-2009. RESULTS Strong national dynamics affect the diversity of audit reports; however, the study shows a trend towards harmonization during the ten observed years. The audit reports show increasing comparability nationally and internationally. The mandatory applications of the IFRS standards and the Eight Directive have had a notable effect in audit reporting. en
dc.format.extent 121
dc.format.mimetype application/pdf en
dc.language.iso en en
dc.title The development and harmonization of the audit report - Evidence from Europe en
dc.type G2 Pro gradu, diplomityö fi
dc.contributor.school Kauppakorkeakoulu fi
dc.contributor.school School of Economics en
dc.contributor.department Department of Accounting en
dc.contributor.department Laskentatoimen laitos fi
dc.subject.keyword auditing
dc.subject.keyword audit reports
dc.subject.keyword auditing standards
dc.subject.keyword international harmonization
dc.subject.keyword C-index.
dc.identifier.urn URN:NBN:fi:aalto-201111181619
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon tilintarkastus
dc.subject.helecon auditing
dc.subject.helecon standardit
dc.subject.helecon standards
dc.subject.helecon kehitys
dc.subject.helecon development
dc.subject.helecon Eurooppa
dc.subject.helecon Europe
dc.ethesisid 12575
dc.date.dateaccepted 2011-06-16
dc.location P1 I
local.aalto.openaccess yes
local.aalto.idthes 12575


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