The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden

On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish tradition...

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Bibliographic Details
Main Authors: Eglund, Amanda, Gidlund, Anna
Format: Others
Language:English
Published: Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap 2012
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073