Point of View

PwC's Point of View series aim to act as a channel for the firm's views to be articulated on various auditing, accounting and regulatory issues affecting our clients and the profession.

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• A single set of global auditing standards - Dec 2007
  
  
• Generally Accepted Auditing Standards for large and smaller entities - Oct 2007
  
  
• Extensible Business Reporting Language (XBRL) - Oct 2007
  
  
• Convergence of Conceptual Frameworks - Apr 2007
  
  
• Setting standards for auditing - Apr 2007
  
  
• Audit committee effectiveness - Mar 2007
  
  
• Mandatory rotation of audit firms - Mar 2007
  
  
• Convergence of IFRS and US GAAP - Feb 2007