Masurarea nivelului de convergenta intre standardele internationale si standardele americane de audit in cazul estimarilor contabile
Measurement of Convergence Degree between International and US Auditing Standards for Accounting Estimates

Summary/Abstract: Through this study, the author aimed to analyze the evolution of international and American auditing standards on accounting estimates following the recent amendments initiated by the IAASB and PCAOB and to determine the degree of convergence between them. The results of the statistical tests show an increase in the level of convergence between the two referential (ISA 540 & AS 2501) and an improvement of the new ISA 540 compared to the old standard. This analysis demonstrates the similarity between the risk approaches specific to the estimates for the two measures, but also the existence of differences regarding the fair value and the use of external sources by the management or the auditor.

• Details
• Contents