The Past and the Present of the Audit Profession in Greece

Eleni VRENTZOU; Athanasios DASKALAKİS

Makale detayları

The Past and the Present of the Audit Profession in Greece

Yazarlar:

Eleni VRENTZOU | Athanasios DASKALAKİS

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2012 Issue 2, pp.120-144

Belge Tipi:

Makale

Yayın Tarihi:

12/2011

Belge Dili:

Türkçe

Document ID (Org No.):

2000585438

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928

Özet:

 

This paper presents a description of the history of the auditing profession in Greece, focusing on the development of the supervisory authorities of auditors. The auditing profession in Europe has been developed in a common framework, following the relevant auditing Directives of the European Union. The current auditing provisions are common in EU and mainly focus on the supervision of the profession, providing high quality and independent services. In Greece, the profession had been strongly influenced by the Anglo Saxon auditing system, before adopting the specific European provisions. The significant role of the state, the professionals and their union is evident throughout the historical examination of the supervision of the quality of audit work.

Makale detayları

The Past and the Present of the Audit Profession in Greece

Yazarlar: Eleni VRENTZOU | Athanasios DASKALAKİS

Yayıncı: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi: Accounting and Financial History Research Journal 2012 Issue 2, pp.120-144

Belge Tipi: Makale

Yayın Tarihi: 12/2011

Belge Dili: Türkçe

Document ID (Org No.): 2000585438

Sıklık: İki Yıllık

eISSN: 2651-3870

pISSN: 2146-4928

Sayı

Yazarlar:

Eleni VRENTZOU | Athanasios DASKALAKİS

Yayıncı:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Dergi:

Accounting and Financial History Research Journal 2012 Issue 2, pp.120-144

Belge Tipi:

Makale

Yayın Tarihi:

12/2011

Belge Dili:

Türkçe

Document ID (Org No.):

2000585438

Sıklık:

İki Yıllık

eISSN:

2651-3870

pISSN:

2146-4928