West Germany

Leslie G. Campbell

Chapter 6 in International Auditing, 1985, pp 71-82 from Palgrave Macmillan

Abstract: Abstract The auditing and accounting environment in Germany is influenced predominantly by government sources. These sources include company law, the commercial code and tax regulations. The accounting profession is relatively small and has had little influence on establishing accounting principles and standards. However, the profession has issued a set of auditing standards.

Keywords: Reporting Standard; Audit Report; Audit Standard; Accounting Environment; Audit Opinion (search for similar items in EconPapers)
Date: 1985
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-07144-9_6

Ordering information: This item can be ordered from
http://www.palgrave.com/9781349071449

DOI: 10.1007/978-1-349-07144-9_6

Access Statistics for this chapter

More chapters in Palgrave Macmillan Books from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().