The objective of this paper is to trace the development of the French auditing profession, the commissaires aux comptes, focusing on the appearance of the large Anglo-American audit firms on the French market. The French audit market has always shown a number of peculiarities, among which the...

In this study, environment of accounting science is tried to be determine and accounting is positioned in this environment. With this aim accounting systems of Anglo-Saxon and Continent Europe is compared and differences are revealed. Hence, Anglo-Saxon and Continent Europe accounting systems...