Choosing an auditor and being chosen
Article Abstract:
The increased importance of the audit function has influenced the criteria used by companies when selecting an auditing firm. Companies look for auditors who understand the nature of the company's business, comprehend the company's financial and management structure, and have contact partners who are accessible to the client. Before auditors accept an assignment, they should consider their ability to offer adequate services and the audit risk implicit in the auditing assignment.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1987
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Understanding audits: And getting them back on track
Article Abstract:
The auditing is an essential discipline and raising the threshold is to bring it into line with the European Union (EU) level as a harmonization gesture. It helps the directors get the accounts right and filed on time.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2005
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Where have all the losses gone?
Article Abstract:
The validity of security in lending is questioned in terms of the banking practice of transferring risks associated with low-security holdings and losses to off-balance sheet investment vehicles.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 2008
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