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

这项研究对国内和国际都有好处。标准的国际趋同是有益的，因为它减少了了解和评价各国审计标准差异所产生的成本。然而，如果审计师的行为在趋同准则下不趋同，这些利益就会减少，成本和信息风险就会增加。澳大利亚有一项到2005年实现国际趋同的政策，重要的是，澳大利亚代表应参与标准制定过程以及支持这些标准的政策和研究。Simnett作为国际标准制定机构的学术机构，在直接提供这种投入和提高这些标准质量方面处于独特的地位。

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.