A wave of accounting scandals beginning about fifteen years ago, including Enron, WorldCom, and Parmalat, created a consensus among policymakers across the globe that independent auditors were not adequately challenging the financial reporting by their clients and could not be trusted to regulate themselves. Beginning with the Sarbanes-Oxley Act of 2002 in the U.S., there has been a global movement away from self-regulation of the auditing profession...
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ПОДРОБНАЯ ИНФОРМАЦИЯ
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2019/01/01
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Доклад/ отчет
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136250
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1
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1
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2019/04/22
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Disclosed
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Reporting by Audit Oversight Bodies
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audit quality
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