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1、2021/7/29InternationalAccounting andMultinationalEnterprises上海金融學(xué)院會計財務(wù)管理系王純2021/7/29InternationalAuditingIssuesChapterTwelve2021/7/29InternationalAuditingIssuesIntroductionAuditorsasbothindividualsandfirmsaregoingincreasinglyinternationalduetoincreasedglobalizationofbusiness;F
2、inancialadvisorsmustbeasmultinationalastheirclients;Toaccomplishthisprofessionalaccountantshaveformedglobalorganizations,12021/7/29Introduction(Cont.)Externalauditorsprovideclientswithglobalvalueaddedservices,including:Taxadvice,Training,FinancingControlsReview,BasicAccounting
3、Services.22021/7/29TheAccountingandAuditingProfessionAuditingasdefinedby:Quantifiableandverifiablefinancialdataofeconomicentities;Establishedcriteria;Acompetentandindependentpersontotestthecorrespondencebetweenthedataandthecriteria.Thisdefinitionmustbeconsideredinlightofdiffer
4、ingdomestic/internationalaccounting/auditingstandards.32021/7/29TheAccountingand AuditingProfession(Cont.)4Auditorqualityrelatestoanation’s:Viewoftheaccountingprofession,Anation’seducationalsystem,andMethodofcertificationofauditorsandaccountant.2021/7/29GlobalAuditServicesandt
5、heInternationalAuditingChallengeServicesprovidedbyglobalauditfirms:Auditservices;Taxadvisoryservices;Consulting/Managementservices.Theglobalenvironmentpresentsuniquechallengesforauditors:Localbusinesspractices/customs;Differencesincurrency,language,andlaw;Distanceandorganizati
6、onalissues;Availabilityofsuitablepersonnel.52021/7/29LocalBusinessPracticesandCustomsCancreatechallengesinconfirmingwhathasoccurred:Paymentbycashratherthancheckiscommoninmanycountriesmakingrecord-keepingdifficult;Confirmingaccountsreceivableisdifficultduetolanguagedifferences,
7、lackofcustomerexperiences,mailproblems,andprivacyissues.62021/7/29Currency,LanguageandLawManycountrieshavecurrencyrestrictionsandtransferrequirements;Translationandtransactionalissuesmustbeunderstood;Ignoranceofthelocallanguagecanbeafatalhandicap;Knowledgeofhowhomecountrylawsi
8、nteractwithlocallawsisessential.72021/7/29DistanceandOrganiza
