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Jodi L. Gissel
While regulators criticize auditors for lacking appropriate professional skepticism (SEC, 2010, 2013; PCAOB, 2012), auditing standards lack a clear, consistent definition (Nelson, 2009; Hurtt, Brown-Liburd, Earley, & Krishnamoorthy, 2013), leaving applic...
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Vy Dang Bich Huynh,Phuc Van Nguyen,Quyen Le Hoang Thuy To Nguyen,Phong Thanh Nguyen
Pág. 129 - 132
Vietnam encountered the unexpected trade deficit with China in the recent years. Upon establishment of the ASEAN Economic Community on December 31st, 2015, the import tax rates of the regional countries have been reduced significantly. This facilitates t...
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Lee-Ann Steenkamp,Peter Cramer
AbstractThe South African Revenue Service (SARS) implemented a more aggressive reporting system in 2008 by introducing new reportable arrangements ('RA') provisions in the Income Tax Act. In March 2010, SARS issued a revised Draft Guide to Reportable Arr...
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Steven McCann,Guillermo Aranda-Mena,Peter J. Edwards
Pág. 91 - 110
Although it is the responsibility of private consortia to deliver agreed services under Public Private Partnership arrangements, government is accountable to tax payers for achieving Value-for-Money. The public partner must therefore provide effective co...
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