Objective testing - we should look before we leap

Article Abstract:

The Institute of Chartered Accountants in England and Wales is considering revising its certification test to be shorter, by replacing essay discussion questions with more multiple choice questions. The proposed revisions would make the accountancy test 40 to 60 percent multiple choice. Those in favor of the new testing format say that it would allow greater coverage of accounting issues, more accurately assessed test scores, and more consistency between testing periods. Currently, the test administered by the American Institute of Certified Public Accountants is 60 percent 'objective', with multiple choice questions, and this has been true for the past twelve years.

Testing, Accountants

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Controlling small computers: November 1988

Article Abstract:

Information Technology Statement No. 5 has been approved by the Council of the Institute of Chartered Accountants in England and Wales and applies specifically to controlling small computers. Topics discussed in the statement include: small computer environments; small departments; and control procedures.

Information technology, Minicomputers

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TR 781 - guidance for members in practice members' handbook section 1.302: documents and records: ownership and lien (issued December 1980, revised February 1990)

Article Abstract:

TR 781 Guidance for Members in Practice, members' Handbook Section 1.302, Documents and Records: Ownership and Lien (issued December 1980, revised February 1990), is presented.

Standards, Accounting

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