Exposure Draft - proposed Statement of Auditing Standards: auditors' reports on financial statements, May 1992

Article Abstract:

The Auditing Practices Board's (APB) May 1992 Exposure Draft contains several new Statement of Auditing Standards (SAS) which provide guidelines for auditors in making financial statement reports. The proposed SASs differ from the current Auditing Standard in many respects. Some of the changes that the new standards will bring include the addition of a description of the directors' responsibilities, an explanation of the major features of the audit process, a justification the opinion expressed, and the date of the audit's completion in the audit report. These proposed standards are presented to the public for comment.

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Exposure draft of an auditing guideline: auditors' reports on revised annual accounts and directors' reports

Article Abstract:

The Auditing Practices Committee's Exposure Draft of an Auditing Guideline: Auditors' Reports on Revised Annual Accounts and Directors' Reports, is presented. In addition to delineating the responsibilities of auditors, the guideline covers planning considerations, determining the nature of audit procedures, and reporting revised accounts and qualified opinions.

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