The Requirement of Interaction in the Accounting and Audit Fields of Other Countries
DOI:
https://doi.org/10.51699/ajdes.v31i.755Keywords:
audit activity, auditor, audit organizations, related services, control bodies, audit public associationsAbstract
This article describes the audit activity of developed countries, the bodies that promote audit activity, and their specific characteristics. In particular, the legal basis of audit activity in the US state, audit standards, the organization that approves the standard, the supervisory and licensing body, the period of external quality control, the period of external quality control, the application of mandatory audit, audit organizations and auditor rotation period, basic related services, requirements for auditors were analyzed.
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