Audit regulation: the wider implications
Article Abstract:
The implications of the audit regulation requirements of section 25 of the 1989 Companies Act are discussed with regard to independent audits. The application of section 25 to audits of small companies, charitable companies, clubs and associations, and investment businesses is analyzed. Regulations covering other kinds of nonprofit organizations and non-audit work for voluntary organizations are also discussed.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1991
User Contributions:
Comment about this article or add new information about this topic:
Audit reports and information on the effects of changing prices
Article Abstract:
The Institute of Chartered Accountants in England and Wales' Auditing Guideline concerning Audit Reports and Information on the Effect of Changing Prices issued in October 1989 is presented. The Guideline is concerned with: main current cost accounts; modified historical cost accounts; current cost information given by ways of note; and both supplementary and trend information.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1989
User Contributions:
Comment about this article or add new information about this topic:
Auditing Guideline: Guidance for Internal Auditors
Article Abstract:
The UK Auditing Practice Committee's Auditing Guideline: Guidance for Internal Auditors, is presented. Subjects covered by the guideline include the objectives and scope of an internal audit, the independence of the auditor, and the planning, controlling, and recording of the internal audit.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1990
User Contributions:
Comment about this article or add new information about this topic:
- Abstracts: IT and the auditor: the next 10 years. Draft auditing guideline: analytical review
- Abstracts: Marketing implementation: the implications of marketing paradigm weakness for the strategy execution process. The power and politics of sales forecasting: uncertainty absorption and the power of the marketing department
- Abstracts: Preparation, personalities, professionalism are essential in preparing for an audit. Expansion costs often deductible, but delay can lose tax benefits
- Abstracts: By appointment to the green consumer. A growth market in gourmet foods. Soviet Union re-defined
- Abstracts: Pie in the sky or a dream come true? Singapore: fishing village spawns total business centre. Not a Mickey mouse organisation