Card Set Information

2011-02-06 22:09:52
midterm international

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  1. French accounting standards set by
    CNC 58 members (public)
  2. French accounting standards enforced by
    CRC 15 members (public)
  3. Frech stock market regulation and compliance for listed companies
    AMF (public)
  4. French audit standards setting
    CNCC (public)
  5. French audit standards enforcement
    AMF - CNCC committee (CENA) (Public)
  6. French audit oversight
    High Council of External Auditors (public)
  7. German accounting standards setting
    GASB (private)
  8. German accounting standards enforcement
    FREP (private), BaFIN (public)
  9. German audit standards setting
    Chamber of Accountants
  10. German audit oversight
    Auditor Oversight Commission (AOC)
  11. Czech accounting standards setting
    Ministry of Finance (public)
  12. Czech accounting standards enforcement
    Ministry of Finance (public)
  13. Czech audit standards setting
    Chamber of Auditors
  14. Czech audit oversight
    Audit Public Oversight Council (APOC)
  15. Japanese accounting standards setting
    ASBJ (private)
  16. Japanese accounting standards oversight
    FASF (private)
  17. Japanese audit standards setting
    BAC (public)
  18. Japanese audit oversight
    CPA&AOB (public)
  19. Netherland accounting standards setting
    DASB (private)
  20. Netherlands accounting standards enforcement
    Enterprise chamber
  21. Netherland audit standards setting
    NIvRA (private)
  22. Netherlands audit oversight
    AMF - Audit Firm Oversight Division (public)
  23. India accounting standards setting
    ASB (Overseen by the ICAI, which is barely overseen by the government, it is autonomous)
  24. India accounting standards enforcement
  25. India audit standards setting
    A&AS (Overseen by the ICAI)
  26. India audit standards enforcement
  27. US accounting standards setting
    FASB (private)
  28. US accounting standards enfocement
    SEC (public)
  29. US audit standards setting
    PCAOB (private)
  30. US audit enforcement
    PCAOB (private)
  31. Mexico accounting standards setting
    CINIF (private but power is underpinned by the government)
  32. Mexican accounting standards enfocement
  33. Mexican audit standards setting
    MIPA (private)
  34. Mexican audit standards enforcement
  35. Chinese accounting standards setting
    State Council - Ministry of Finance - CASC
  36. Chinese accounting standards enforcement
    State Council - Ministry of Finance
  37. Chinese audit standards setting
    State Council - Ministry of Finance - CICPA
  38. Chinese audit oversight
    State Council - Ministry of Finance - CICPA
  39. UK accounting standards setting
    FRC - ASB (private)
  40. UK accounting standards enforcement
    FRC - FRRP (private)
  41. UK audit standards setting
    FRC - APB (private)
  42. UK audit oversight
    FRC - POB (private)