Comments by the auditing standards committee of the auditing section of the american accounting association on the IESBA proposal, responding to a suspected Illegal Act

Mary B. Curtis; Mikhail Pevzner; Jesse C. Robertson; Jian Zhang

doi:10.2308/ciia-50389

Comments by the auditing standards committee of the auditing section of the american accounting association on the IESBA proposal, responding to a suspected Illegal Act

Mary B. Curtis, Mikhail Pevzner, Jesse C. Robertson, Jian Zhang

Research output: Contribution to journal › Article › peer-review

Abstract

Recently, the International Ethics Standards Board for Accountants (IESBA) solicited public comments on their proposal to revise their standard of reporting on suspected illegal acts. This commentary summarizes the contributors' views on the various alternatives proposed in the IESBA proposal entitled, Responding to a Suspected Illegal Act. The exposure draft (which invited comments through December 15, 2012) can be found at http://www.ifac.org/sites/default/files/publications/files/IESBA-Code-of-Ethics-Illegal-Acts-Exposure-Draft.pdf. Our comments submitted to the IESBA appear below.

Original language	English (US)
Pages (from-to)	C21
Journal	Current Issues in Auditing
Volume	7
Issue number	1
DOIs	https://doi.org/10.2308/ciia-50389
State	Published - Jan 2013
Externally published	Yes

ASJC Scopus subject areas

Accounting

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10.2308/ciia-50389

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title = "Comments by the auditing standards committee of the auditing section of the american accounting association on the IESBA proposal, responding to a suspected Illegal Act",

abstract = "Recently, the International Ethics Standards Board for Accountants (IESBA) solicited public comments on their proposal to revise their standard of reporting on suspected illegal acts. This commentary summarizes the contributors' views on the various alternatives proposed in the IESBA proposal entitled, Responding to a Suspected Illegal Act. The exposure draft (which invited comments through December 15, 2012) can be found at http://www.ifac.org/sites/default/files/publications/files/IESBA-Code-of-Ethics-Illegal-Acts-Exposure-Draft.pdf. Our comments submitted to the IESBA appear below.",

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Comments by the auditing standards committee of the auditing section of the american accounting association on the IESBA proposal, responding to a suspected Illegal Act

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