The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit;...

pt. 1. Public accounts committees and national audit offices : an introduction -- pt. 2. Public accounts committees in Europe -- pt. 3. Public accounts committees in Australia and the Pacific -- pt. 4. Public accounts committees in Asian regions -- pt. 5. Public accounts committees in African...

This paper examines the materiality guidance for eight of the largest U.S. and international public accounting firms. Knowledge of how materiality guidance is integrated into a firm's methodology is important for accounting and auditing researchers as well as for practitioners, regulators, and...