Audit reports under company legislation in the UK
Article Abstract:
An exposure draft of a proposed auditing guideline, 'Audit reports under company legislation in the UK', is presented. The guideline describes how audit principles should be applied to audit reports issued under the Companies Act of 1985. Rules to follow when forming an audit opinion and information required by the Companies Act are discussed. Related reports that arise from the normal audit report are discussed, including modified accounts, distributions, allotments of shares, and transfers of non-cash assets.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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Explanatory foreword to auditing standards and guidelines
Article Abstract:
An exposure draft on revised auditing standards and guidelines, issued for comment by the Auditing Practices Committee, is presented. It includes their scope and current status, as well as related legal considerations. International auditing pronouncements and the overseas application of auditing standards are also discussed. Overall emphasis is on the explanatory foreword to the Auditing Standards and Guidelines, issued in Apr 1980 and subject to eventual replacement.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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Work experience guidelines requirements of the Companies Act 1989
Article Abstract:
The work experience guidelines required of individuals wishing to qualify as auditors are presented. The guidelines were prepared by the Institute of Chartered Accountants in England and Wales under its new role as a Recognized Qualifying Body under the Companies Act of 1989. However, the satisfaction of the requirements specified is not a condition for membership in the Institute or for establishing the right to practise.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1991
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