Clarifying the clarity project

Article Abstract:

European Commission has made revisions to the Eighth Directive, which facilitate the adoption of International Standards on Auditing (ISA) within the EU and the International Auditing and Assurance Standards Board (IAASB) has committed itself to change the style of the ISAs as part of its clarity project. The clarity project is of particular importance in the context of the adoption of ISAs throughout the EU.

Interpretation and construction, Accounting, Accounting law

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APB opts for harmonization

Article Abstract:

The International Audit and Assurance Standards Board in 2004 released six important new International Standards on Auditing in the areas of audit risk, fraud, and quality control. A discussion on the new standards, which the Auditing Practices Board (APB) decided would apply in the UK and Republic of Ireland to audits of accounting periods commencing on or after December 2004, is presented.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Accounting firms, Accounting services

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An ethical debate

Article Abstract:

The Auditing Practices Board (APB) releases the new Ethical Standards on auditors integrity, objectivity and independence, which are designed to increase public confidence in the quality of the audit process. The impact of APBs on the small companies and their auditors and the future plans of the APB are discussed.

Management dynamics, Practice, Auditors

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