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国际审计实务委员会(International Auditing Practice Committee——IAPC)是国际会计师联合会理事会所属的一个常设委员会。1977年成立,创建时委员会由澳大利亚、加拿大、联邦德国、印度、日本、墨西哥、荷兰、菲律宾、法国、英国、爱尔兰共和国和美国等12国的代表组成。国际会计师联合会的总目标是制定统一的会计、审计标准,谋求全世界会计师职业界的协调发展。因此,国际会计师联合会理事会设置了国际审计实务委员会。该委员会被授予特殊的责任和权力,代表理事会研究制定和发布有关审计实务和审计报告的格式和内容的各项国际审计指南(International Auditing Guidelines——IAG)。理事会发布的这些指南有助于提高全世界审计实
The International Auditing Practice Committee (IAPC) is a standing committee of the International Federation of Accountants Board. Founded in 1977, the committee was formed by delegates from 12 countries including Australia, Canada, the Federal Republic of Germany, India, Japan, Mexico, the Netherlands, the Philippines, France, the United Kingdom, the Republic of Ireland and the United States. The general objective of the International Federation of Accountants is to formulate a unified accounting and auditing standards so as to seek the coordinated development of the accountants profession in the world. Therefore, the International Federation of Accountants Council set up an international audit practice committee. The council has been given special responsibility and authority to represent the council in the development and dissemination of International Auditing Guidelines (IAG) on the format and content of auditing practices and audit reports. These guidelines issued by the Governing Council can help improve audits worldwide