Discuss the changes in accounting principles

1. Discuss the changes in accounting principles (1) when these changes are made in conformity with IFRSs or GAAP and (2) when these changes are not made in conformity with IFRSs or GAAP.

 

2. What is the role of the company’s audit committee in dealing with the matters concerned with audit reporting?

3. Discuss the recent changes made with regard to the auditor’s reporting responsibility (refer to the Sarbanes-Oxley Act of 2002, and the positions adopted by the IFAC, the PCAOB and the European Commission).

Solution:

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