Transferring Domestic Auditing Standards Overseas

Leslie G. Campbell

Chapter 11 in International Auditing, 1985, pp 135-154 from Palgrave Macmillan

Abstract: Abstract This chapter discusses the issues raised by the need to audit an MNC’s foreign subsidiaries. For ease of reference, the issues are examined from the perspective of the auditor of a UK MNC. However, the issues also apply to the audits of MNCs based in other countries.

Keywords: Audit Firm; International Audit; Audit Function; Generally Accept Account Principle; Audit Standard (search for similar items in EconPapers)
Date: 1985
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07144-9_11

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DOI: 10.1007/978-1-349-07144-9_11

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