Exposure Draft: the scope and authority of APB pronouncements, May 1992
Article Abstract:
The Auditing Practices Board (APB) has just made public its May 1992 Exposure Draft and is inviting the public to comment on its content. One of the two Exposure Drafts submitted for review pertains to the APB's constitution which also explains the Board's goals. The other document discusses the nature and status of the APB's planned pronouncements. Those who would like to comment on the drafts are invited to address their letters to: The Secretary, The Auditing Practices Board, PO Box 433, Moorgate Place, London, EC2P 2BJ.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1992
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Practice note 4: reliance by banks on audited financial statements (issued March 1991)
Article Abstract:
The Auditing Practices Committee's Practice Note 4: Reliance by Banks on Audited Financial Statements (issued March 1991) is presented. Issues covered by the Note include the auditor's response, reliance for specific and unspecified facilities, disclaimers of responsibility, and special assurances to banks.
Publication Name: Accountancy
Subject: Business
ISSN: 0001-4664
Year: 1991
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