International Auditing Guideline No. 21: date of the auditor's report; events after the balance sheet date; discovery of facts after the financial statements have been issued

Article Abstract:

The full text of the International Auditing Guideline No. 21, issued by the International Federation of Accountants and dealing with the dates assigned to audited financial reports, is provided. Detailed are the standards to be followed when dating an auditor's opinion report, events leading up to and following the audit date (and the proper methods for reporting such pre and post audit date financial events), and what to do about financial events discovered after the issuance of the dated audit report.

---

Assuring the quality of audit and related services: a proposed statement of policy of council

Article Abstract:

The International Federation of Accountants' exposure draft on assuring the quality of audit and related services, a proposed statement of policy of council, is presented. Areas covered by the exposure draft include the establishment of quality control standards, the provision of other quality control guidance, and the establishment of a quality review program.

Accounting, auditing, & bookkeeping, United Kingdom, Great Britain

---

International Auditing Guideline No. 22: representations by management

Article Abstract:

The full text of the International Federation of Accountants' International Auditing Guideline No. 22, 'Representations by Management', is provided. This auditing standard details the proper use of data provided by corporate management as audit evidence.

Similar abstracts:

• Abstracts: Integration vs. segmentation in the Canadian stock market. The time variation of risk and return in the foreign exchange and stock markets
• Abstracts: Canada under the Conservatives. Financial management initiative: has it a future? The poor have taxation problems too
• Abstracts: Sometimes it pays to be tough with the Revenue. It pays to have a long-term tax plan
• Abstracts: Three months' debate begins. Accountants: the facts and the figures
• Abstracts: Why don't they use factoring? The success factor. Factoring: a catalyst for growth and profits

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