accounting curriculum (AAA 1986; AECC 1990; AACSB 1994; IFAC 2002). The International Accounting Standards Committee (IASC) has … established international accounting standards for worldwide application. In Australia, the Australian Accounting Standards Board … (AASB) is working towards the full implementation of International Financial Reporting Standards (IFRS) for financial years …

been a trend to increased uniformity in accounting and auditing standards. However, uniformity in auditing also requires … uniformity in the application of those standards. This paper examines the potential for differences in application of auditing … standards due to the influence of cultural differences influencing decision-making by auditors. This study examines the effect …