DTI consults on implementation of the Eighth Directive

Article Abstract:

The Department of Trade and Industry has issued a document on the regulation of auditors which may have major implications. The document sets standards for the training of auditors and is also concerned with broader issues such as auditor independence, relationship with the state, and implementation of the Eight Directive. The document is divided into five parts, including an analysis of the Directive and the extent to which its requirements are met, regulations that may be necessary to replace the Companies Act, advantages and disadvantages of incorporation, and registration of accountants.

United Kingdom. Department of Trade and Industry, Auditors, Great Britain

---

The impact of regulations on public sector audits

Article Abstract:

A preliminary draft regarding public sector audits in Great Britain is presented. The draft is intended as a supplement to existing operational and reporting standards for auditors. The purpose of the draft is to assess the impact of a high degree of regulation on the audit of public sector entities. Topics covered include the scope and conduct of the public sector audit - procedures, terms of engagement, planning, systems and controls, reporting, and materiality.

Standards, Accounting and auditing, Public finance, Public sector, Government accounting

---

Profession welcomes SEC's final rule proposal

Article Abstract:

The new regulations concerning accountants' independence published by the US Securities and Exchange Commission in November 2000 have been commended by large accountancy firms PricewaterhouseCoopers and Ernst & Young.

Ethical aspects, United States. Securities and Exchange Commission

Similar abstracts:

• Abstracts: A contingent claims analysis of the interest rate risk characteristics of corporate liabilities. Face value convergence for stochastic bond price processes: a note on Merton's partial equilibrium option pricing model
• Abstracts: The effects of various thicknesses of chemical protective gloves on manual dexterity
• Abstracts: Competitive environment, market orientation, and the use of relational approaches to the marketing of charity beneficiary services
• Abstracts: Plantation agriculture: its genesis, management, and role in the Malaysian economy

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.