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Article Abstract:

The ICAEW's Audit and Assurance Faculty has developed new guidance to help its members who are compiling the accounts of incorporated entities following the changes to the thresholds for statutory audit. It is important for accountants when carrying out a compilation engagement to obtain an understanding of the business and its operations and to consider whether the financial statements are consistent with this understanding.

United Kingdom, Reporting & Disclosure, Auditing, Financial statements

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To cut or not to cut?

Article Abstract:

The article focuses on the European Commission's efforts to cut red tape and identify areas in accounting, auditing and company law where business regulations can be eased and administrative delays removed.

Europe, Management dynamics, Management, Interpretation and construction, Corporation law, European Union. European Commission, Accounting, Company business management, Accounting law

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