A vicious circle

Article Abstract:

The amendments made to the International Standards on Auditing (ISA) will continue to be a cause of concern for small and medium sized firms in 2006. Some of the ISA requirements that auditors will have to follow include discussing the assessment of risk of error or fraud within the organization, considering the impact of non-audit work and holding an audit team planning meeting.

Capital funds & cash flow, Accounting and auditing, Auditors, Small and medium sized companies

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Legislating for audit

Article Abstract:

The critical importance of audit for global capital markets and for business lies behind the European Union's (EU) proposed new Statutory Audit Directive. The consensus encompasses the European accountancy profession, business interests, investors, Europe's regulators and, significantly, their international counterparts.

Auditing, European Union

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Employment taxes update: Accountancy's monthly round-up of the latest employment tax developments

Article Abstract:

The employment tax developments that took place in the fourth quarter of 2004 are mentioned. The employment tax developments events like rise in the national minimum wages (NMW), introduction of European Health Card, NIC recovery rights and many other events are overviewed.

Employment tax credit

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