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West Germany

In: International Auditing

Author

Listed:
  • Leslie G. Campbell

Abstract

The auditing and accounting environment in Germany is influenced predominantly by government sources. These sources include company law, the commercial code and tax regulations. The accounting profession is relatively small and has had little influence on establishing accounting principles and standards. However, the profession has issued a set of auditing standards.

Suggested Citation

  • Leslie G. Campbell, 1985. "West Germany," Palgrave Macmillan Books, in: International Auditing, chapter 6, pages 71-82, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07144-9_6
    DOI: 10.1007/978-1-349-07144-9_6
    as

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