Exposure draft of an auditing guideline: the auditor's responsibility in relation to illegal acts (issued October 1990)

Article Abstract:

The UK Auditing Practices Committee's Exposure Draft of an Auditing Guideline: the Auditor's Responsibility in relation to illegal acts (issued October 1990), is presented. The exposure draft defines illegal acts and offers many additional variables, including the responsibility of both management and auditors in preventing and detecting illegal acts, the conduct of an audit, the actions to be taken by auditors upon discoveries of illegal acts, and the auditors' responsibility for reporting to management, members, and third parties.

United Kingdom, Accounting and auditing

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Auditing guideline: the auditor's responsibility in relation to fraud, other irregularities and errors

Article Abstract:

The Auditing Practices Committee's auditing guideline, The Auditor's Responsibility in Relation to Fraud, Other Irregularities and Errors, is presented. Areas covered by the guideline include: the responsibility for prevention and detection of fraud and other irregularities and errors by management and the auditor; how to delineate the auditor's responsibilities in engagement letters; and action to be taken by the auditor on discovery of fraud and other irregularities and errors.

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Auditing guideline: the auditors' statement on the summary financial statement (issued May 1991)

Article Abstract:

The Auditing Practices Committee's auditing guideline related to auditors' statements on the summary financial statement, issued May 1991, is presented. The guideline explains auditors' responsibilities related to summary financial statements issued by listed firms under the Companies Act 1985. The guideline covers the auditors' procedures, compliance with regulations, and the auditors' statement.

Financial statements

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