Multinationality of US corporations: the auditing implications
Robert R. Tucker
(Visiting Associate Professor of Accounting, Northern Illinois University, Department of Accountancy, College of Business, DeKalb, Illinois)
481
Abstract
Explains the auditing problems encountered by multinational companies under the US Foreign Corrupt Practices Act and the Regulation of Technology Transfers and the complications of resource allocation in countries with different cultures to the USA. Highlights currency fluctuations, human resources and environmental audit. Lists some of the differences between US and foreign auditor independence and auditing standards. Lays down the requirements for an auditor on foreign assignment.
Keywords
Citation
Tucker, R.R. (1998), "Multinationality of US corporations: the auditing implications", Managerial Finance, Vol. 24 No. 5, pp. 29-41. https://doi.org/10.1108/03074359810765516
Publisher
:MCB UP Ltd
Copyright © 1998, MCB UP Limited