Do Converged International Auditing Standards Result in Converged International Auditor Behaviour?

趋同的国际审计标准是否会导致趋同的国际审计师行为？

• 批准号: DP0558640
• 负责人: Prof Roger Simnett
• 金额: $ 7.2万
• 依托单位: The University of New South Wales
• 依托单位国家: 澳大利亚
• 项目类别: Discovery Projects
• 财政年份: 2005
• 资助国家: 澳大利亚
• 起止时间: 2005-01-01 至 2008-12-31
• 项目状态: 已结题
• 来源: https://dataportal.arc.gov.au/RGS/Web/Grants/DP0558640
• 关键词: Do; Converged; International; Auditing; Standards

This research has both national and international benefits. International convergence of standards is beneficial as it reduces costs incurred in understanding and evaluating variations in national auditing standards. However, if auditor behaviour does not converge under converged standards, such benefits are reduced, and costs and information risk are increased. Australia has a policy of international convergence by 2005, and it is important that Australian representatives have input into the standard-setting process, and policy and research supporting these standards. Simnett, being the academic on the international standard-setting body, is in a unique position to directly provide this input, and improve the quality of these standards.

这项研究对国家和国际都有好处。标准的国际趋同是有益的，因为它减少了理解和评估国家审计标准差异所产生的成本。然而，如果审计师的行为没有在统一的标准下趋同，这种好处就会减少，成本和信息风险就会增加。澳大利亚在2005年前制定了一项国际趋同政策，澳大利亚代表必须对标准制定过程以及支持这些标准的政策和研究作出贡献。作为国际标准制定机构的学者，西姆内特处于独特的地位，可以直接提供这种投入，并提高这些标准的质量。