标题：The IAASB - the International Auditing and Assurance Standards Board - the Influence of Institutional Aspects on International Harmonization Concept of Auditing Services
期刊名称：International Scientific Journal of Management Information Systems
印刷版ISSN：1452-774X
出版年度：2008
卷号：3
期号：2
页码：035-040
出版社：University of Novi Sad
摘要：The article dealt with institutional aspects of auditing profession, mostly their impact on international harmonization concept of auditing services. The authors of the article mention on importance and tasks of the institution - the IAASB - The International Auditing and Assurance Standards Board, by compiling of strategy of auditing services behavior and development, mostly in context of providing the auditing services. The authors mention on the IAASB priorities in this area set for period 2009 - 2011.
关键词：IFAC; IAASB; IAASB standards; IAASB concept and strategy
