Conducting the audit under new standards
The Auditing Standards Board has issued nine new Statements on Auditing Standards which take affect for audits of yearly financial statements starting on or after Jan 1, 1989. The new standards will require important alterations in audit report and audit conduct and address specific auditing topics, including: detecting fraud and illegal acts, creating more effective audits, and improving external and internal communications.
Publication Name: Business
Environmental disclosure by Australian mining companies: environmental conscience or commercial reality?
This article examines whether Australian mining companies are motivated by environmental or commercial concerns when disclosing their impact on the environment. Rehabilitation of mine sites, tax benefits from such activity, and pressure from environmental activism are discussed.
Publication Name: Accounting Forum
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