Small company audits: a dialogue of the deaf?

Article Abstract:

Selective applications of its Ethical Standards brings into question the validity of the standards the Auditing Practices Board has issued in its consultation paper, 'Exemptions Available for Small Entities (EASE)'. Issue is particularly taken with the APB's disclosure requirement and it is recommended that it be ignored.

Management dynamics, Public affairs, Capital funds & cash flow, Business Ethics, Ethics, Management, Accounting and auditing, Ethical aspects, Company business management, Auditing Practices Board, Small and medium sized companies

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Audits: Authentication or self-protection?

Article Abstract:

Law and convention persists with annual reporting, a timeframe that confronts auditors with an impossible burden. Technology has delimited the size of businesses, but there is no widely available real-time equivalent to facilitate the process of meaningful authentication.

Legal issues & crime, Government regulation (cont), Government regulation, Legal/Government Regulation, Stockholder Reports, Laws, regulations and rules, Corporation reports, Annual reports

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