Independent study highlights closeness of international convergence of auditing standards.
ACCA (the Association of Chartered Certified Accountants) has today said a global convergence of auditing standards is drawing near following the publication of a European Commission study comparing future EU and US standards.
The European Commission report, prepared independently by the Maastricht Accounting, Auditing and Information Management Research Center (MARC) evaluates the differences between International Standards in Auditing (ISAs) and the standards of the US Public Company Accounting Oversight Board (PCAOB).
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