Zimmermann, Jochen (contributor); … - 2006
Accounting Standard Boards (ASB) in the UK or the Financial Accounting Standards
Board (FASB) in the USA focus on the management …
knowledge that can no more be expected from members of the parliament or
bureaucrats in ministries.
Nevertheless, the … sometimes as an inspection of sound
management, capable to detect fraud infallibly. Auditing literature calls this …