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Index

accountability, 11-13, 19, 189 Accountants' International Study

Group, 160 Accountant's Magazine, The, 26,

111 accounting manual, standardised,

145 accounting principles, differences

in, 143-6, 174-5 Adams Committee, 48 agency theory, 15-16, 21, 201 American Accounting Association,

11, 13, 24, 142 Anderson, R.J., 11, 45, 46, 50 Arens, A.A., 165 Arpan, J.S., 141 Arthur Andersen, 206-17 passim Arthur Young, 206-17 passim Association of Certified Accoun-

tants, 106, 107, 109, 111 audit

different perceptions of, 140-3 of multinational companies, 3-5,

19-21, 28, 135-54, 155-67 need for, 10-21 of non-financial information,

199-204 audit procedures, differences in,

165-6 auditing standards

abstract, 22-25 Australia, 34-43 Canada, 48-55 codified, 25-27 France, 61-8 Germany, 75-82

245

Japan, 87-91 for multinational companies,

175-6 need for, 9-29 Netherlands, 97-103 transferring overseas, 135-54 United Kingdom, 109-18 United States, 125-32

auditor, another, 155-67 access to work of, 159-60 assurance as to quality of work

of, 160-2 costs of reviewing work of, 162-5 definition of, 156-9 differences in audit procedures,

165-6 Australia, 33-43

auditing standards, 34-43 Auditing Standards Board, 35,

36 Australian Accounting Research

Foundation, 34, 35 Australian Society of Account­

ants, 34, 35 Institute of Chartered Account­

ants in, 34, 35 National Companies and Securi­

ties Commission, 33-4 Statements of Auditing Practice,

35, 36, 41-3

Ball, R., 18 Bartholomew, E.G., 148, 150 Bavishi, V.B., 206-18 passim Beeny, J.H., 58, 59, 72, 74, 93, 96,

97

246 Index

Belgium, 141 Benson, H., 220 Benston, G.J., 16, 119, 124, 204 Big Nine, 139, 205-25

fee income, 208-13 harmonisation of auditing stan­

dards, 178-9 regional differences, 21~13 see also international auditing

firms Binder Dijker Otte, 206, 210, 212 Black, A.D., 165 Brown, A.D., 199 Buckley, J.W., 219

Cairns, D., 178 Calvet, A.L., 219 Campbell, L.G., 92 Canada, 45-55

Auditing Guidelines, 49, 54 Accounting Research Commit­

tee, 46, 47 auditing standards, 48-55 Auditing Standards Committee,

46, 49 Canada Business Corporations

Act, 45, 46, 47 Canadian Institute of Chartered

Accountants, 46, 47 Recommendations, 48-9, 5~

Carsberg, B., 120 Chartered Institute of Public

Finance and Accountancy, 107, 109

Chastney, J.G., 93, 96, 97, 141 Chetkovich, M.N., 179 Chow, C.W., 16, 18 Collins, L., 62 comparability of financial state-

ments, 17~2 competence, 24, 25 complexity, 14, 2~1. 24, 200 conflict of interests, 13-14, 20, 24,

200 consequence, 14, 20, 24, 200

Coopers & Lybrand, 206-17 passim

cultural barriers, 139-40

Deloitte Haskins & Sells, 66, 206-17 passim

Dierkes, M., 192 due professional care, 24 Dunning, J.H., 4 Dykxhoorn, H.J., 148

EEC Eighth Directive, 150 Fourth Directive, 73, 93, 105 harmonisation of auditing stan-

dards, 177 harmonisation of company law,

171-2 non-financial information, 199

Eastergard, A., 120 Eastwood, A.M., 165 education and training, 24, 146-7,

149-50 Eiteman, D.K., 4 enforcement, overseas, 15~3 Ernst & Whinney, 206-17 passim Estes, R., 17

Financial Times, The, 211 Firth, M., 17, 147, 148 Flint, D., 12, 23, 27, 93, 96 foreign direct investment, 3 foreign portfolio investment, 3 Fox Moore International, 206 France, 57-69

Association Fran~aise pour le Developpement de L'Audit, 61

auditing standards, 61-8 commissaire aux comptes, 59-61,

63 Commission des Operations de

Bourse, 58-9

Index 247

Compagnie Nationale des Com­missaires aux Comptes, 60-3, 66

Conseil National de Ia Compta-bilite, 58

Experts comptables, 60-1 Law of 24 July 1966, 58, 59, 63 Ordre des Experts Comptables et

des Comptables Agrees, 60-2, 68

Plan Comptable General, 57-8 share ownership, 142

Galbraith, E.G., 71, 73 Gemmell, J.H.F., 162 Germany, 71-82

audit report, 141-2 auditing standards, 75-82 banks, investment by, 142 Chamber of Auditors, 74, 75--6,

77 German Stock Corporation Law

of 1965, 71, 73-4, 80-1 lnstitut der Wirtschaftsprufer, 74,

76, n-82 Wirtschaftsprufer, 74, 75, 76, 77 Wirtschaftspruferkammer, 74, 75

Goerdeler, R., 179, 183 Gough, B .• 26 Grant Thornton International, 206,

210, 211 Gray, R.H., 204 Grojer, J., 192

Hackett, D.W., 157, 221-2, 223-4 Hamilton, S., 162 harmonisation of auditing stan­

dards, 169-85 criticisms of, 173-6 need for, 170-3

Hood, N., 3, 190, 218 Horwath, and Horwath Interna­

tional, 206 Hundred Group, the, 162, 163

independence, 24, 25, 146-9 Institute of Chartered Accountants

in England and Wales, 74, 96, 98, 100, 102, 106, 107, 109, 111, 117, 141, 147

Institute of Chartered Accountants in Ireland, 106, 107, 109

Institute of Chartered Accountants of Scotland, 106, 107, 109, 111, 112, 135, 156, 159, 160, 161, 181

International Accounting Bulletin, 34, 198, 209, 214

international accounting standards, 144

international auditing firms, 205-25

organisational structure, 157-8, 213-24

size and nature, 205-13 strategies, 157-8, 213-24 see also Big Nine

International Auditing Practices Committee, 35, 36, 49-50, 181

International Federation of Accountants (IFAC), 35, 49, 98-9, 150, 160, 179-85, 203

Jack, R.B., 12, 202 Japan, 83-92

auditing standards, 87-91 Business Accounting Delibera-

tion Council, 84, 85, 87, 88 commercial code, 83, 86, 88 independent auditor, 86, 88 Japanese Institute of Certified

Public Accountants, 85, 87, 90 Securities and Exchange Law,

83-4, 86, 87. 88 statutory auditor, 86, 88

Jensen, M.C., 16 Johnston, T.R., 34

Kent, D., 110, 203 Klaassen, J., 94, 95, 98

248 Index

Klynveld Main Goerdeler, 206-17 passim

Krijgsman, P., 214

Lafferty, M., 178 language, differences in, 137-9 Larson, R.E., 123 Lee, T.A., 147 lending of credibility, 10-11, 19, 23 Lessard, D.R., 171 Loebbecke, J.K., 165 Lothian, N., 162, 163

McDougall, E.H.V., 150, 177 Macharzina, K., 71 Macrae, E. W., 221 Mantle, P., 60, 61 Mason, A.K., 122 Mason, R.H., 190 Mautz, R., 10, 22 Mead, G.C., 120 Meckling, W.H., 16 Moir, J.A.W., 26 monitoring, 12 Moonitz, M., 10, 22, 23, 47, 96,

100, 149 Mueller, R., 71, 73 multinational companies

audit of, 3-5, 19-21, 28, 135--54, . 155--67 regulation of, 190-1 separate auditing standards for,

175--6 significance of, 3-4

Netherlands, 93-103 1970 Act on Annual Accounts of

Enterprises, 93, 94 auditing standards, 97-103 Enterprise Chamber, 95 Nederlands /nstituut van Regis-

teraccountants, 93, 96, 97, 98-103

registeraccountant, 96, 97, 99-102

Tripartite Accounting Standards Committee, 94-5, 96

Nobes, C.W., 96, 144 non-domestic companies, audit of,

5-6 non-financial information, 187-204

audit of, 199-204 EEC, 199 meaning of, 187-8 need for, 188-91 OECD proposals, 196-8 United Nations proposals,

192-6, 198

OECD, 45, 48, 121, 123, 196-8 Olson, W.E., 123, 164 O'Sullivan, P.R., 219

Parker, R.H., 33, 96, 144 Peat Marwick Mitchell, 206-17

passim peer review, 164-5, 167 Percival, C.T., 57, 75 performance standards, 24, 25 Perks, R.W., 204 Pham, D., 62 Picking, B.G., 21, 24, 27 Pound, G., 35 Price Waterhouse, 206-27 passim Price Waterhouse International,

144

Radebaugh, L.H., 141 Radford, R., 150 Reekers, P.M.J., 149 Reesor, L.J. 48 Reimer, M., 17 remoteness, 14, 21, 24, 200 Rentoul, J., 209, 214, 216 reporting, 24, 25

Index 249

research empirical. 16-19 suggestions, 232

Rice, S.J., 16, 18 Richards, W.R .. 144

Sanders, P., 96 Savage, P .• 123. 124 Schoonderbeek, J. W.. 94 self-regulation, 26 Sempier, R.N .• 150. 180 Sharaf. H.A .• 22 Shaw, J.C .• 10. 11 Sherer. M., 110, 203 Shockley, R.A .. 149 Schoenfeld. H.W., 192 Schreuder. H., 192 Sinning, K.E., 148 Skerratt, L.C.L., 16, 115 socio-political views, 15, 21 Solnik, B.H., 171 Stagliano, A.J .• 149 Stamp, E., 10, 22, 23, 47, 96, 100,

149, 165 Standish, P., 33 Stark. A .. 192 Stonehill. A.I.. 3 Switzerland, 141

Times 1000, The, 4 Tonkin, D.J., 115 Touche Ross, 206-17 passim Tricker, R.I., 13, 15

Union Europeenne des Experts Comptables Economiques et Financiers (UEC), 98. 150, 160, 177-8

United Kingdom, 105-18

Accounting Standards Commit­tee, 107

auditingguidelines,ll0,111,117 Auditing Practices Committee,

109, 110. 146 auditing standards, 109-18 Companies Acts, 105-6 Joint Disciplinary Scheme, 111-

12 Statements of Standard

Accounting Practice, 107 United Nations, 192-6, 198, 203 United States, 119-32

American Institute of Certified Public Accountants, 119, 122-3. 125-7, 144. 148, 160

auditing standards, 125-32 Auditing Standards Board, 126 Financial Accounting Standards

Board, 119, 120, 123-4 Securities and Exchange Com­

mission. 119-21

Volten, H., 180

Walker, R.G .• 18 Weinstein, A.K .• 157, 214, 215-16 Welchman, T., 60, 61 Whittred, G.P., 18 Woolf, E .. 26. 151 Wu, F., 157, 221-2, 223-4 Wyman, H.E., 206-18 passim Wysocki, K.v., 72, 13

Young, S., 4, 190, 218

Zeff, S.A., 121. 122 Ziind, A., 195, 197