A roadmap to international auditing standards

Article Abstract:

A description of the proposal about implementation of International Standards on Auditing (ISAs) is presented. It is revealed that the adoption of ISAs in Europe by the year 2005 alongside International Financial Reporting Standards (IFRSs) would be formed in accordance with the national standards.

Europe, Product standards, safety, & recalls, Reporting & Disclosure, Standards, Financial statements

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How good are green reports?

Article Abstract:

Environmental reports have assumed a greater prominence in recent years as a result of pressure groups, but in the absence of a reporting framework they may not be as reassuring as they appear.

Evaluation, Environmental aspects, Corporate image, Environmental auditing

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The key to a good audit

Article Abstract:

Risk assessment before the audit begins is the most significant factor in getting a positive outcome. Specific areas to explore are audit, inherent, control and detection risk.

United Kingdom, Management, Usage, Risk assessment

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