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International Harmonisation

In: International Auditing

Author

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  • Leslie G. Campbell

Abstract

The harmonisation issue is relevant to the two main themes of this book, namely the audit of MNCs and comparative international auditing. First, supporters of the international harmonisation of auditing standards claim that harmonisation would solve many of the problems discussed in Chapters 11 and 12. (These chapters dealt with the conceptual and practical problems involved in ensuring that an MNC’s overseas subsidiaries are audited in accordance with the parent company’s national auditing standards.) Secondly, the need for harmonisation arises from differences in national auditing standards. (Chapters 3 to 10 analyse auditing standards in certain selected countries.) This explains briefly why the harmonisation issue is worthy of consideration. Harmonisation is usually taken to mean a gradual convergence through the narrowing of differences. Harmonisation does not necessarily mean strict uniformity.

Suggested Citation

  • Leslie G. Campbell, 1985. "International Harmonisation," Palgrave Macmillan Books, in: International Auditing, chapter 13, pages 169-185, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07144-9_13
    DOI: 10.1007/978-1-349-07144-9_13
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