Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
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<strong>Interaction</strong> 1<br />
• <strong>Account<strong>in</strong>g</strong> <strong>and</strong> audit<strong>in</strong>g <strong>regulation</strong><br />
must be comb<strong>in</strong>ed because audit<strong>in</strong>g shall<br />
enforce accout<strong>in</strong>g rules<br />
– <strong>Account<strong>in</strong>g</strong> rules have to be auditable: what<br />
about fair value measurement or impairment<br />
test of good will?<br />
– <strong>Audit<strong>in</strong>g</strong> techniques must be problem solv<strong>in</strong>g<br />
(effective) <strong>and</strong> efficient<br />
W. Ballwieser: <strong>Account<strong>in</strong>g</strong> <strong>and</strong> <strong>Audit<strong>in</strong>g</strong> 13
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