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.

Author: Picking, Bruce
Civic and social associations, Professional organizations, Nonprofit organizations

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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.

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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.

United Kingdom, Internal auditing

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Subjects list: Laws, regulations and rules, Auditing, Institute of Chartered Accountants in England and Wales, Great Britain
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