Auditing guideline: reliance on other specialists

Article Abstract:

When performing audit responsibilities, accountants frequently rely on expert opinions from others; the Institute of Chartered Accountants of England and Wales has developed an auditing standard regarding the use of expert or specialist services. The full text of this auditing standard is provided. The standard provides guidance as to when to use the services of a specialist, how to judge the competence and objectivity of the specialist employed, defining the scope of the work that the specialist is to perform, evaluating the specialist's work results, and reporting the findings of the specialist within the audit.

Usage, Evidence, Expert, Expert evidence

Draft auditing guideline: applicability to the public sector of auditing standards and guidelines

Article Abstract:

A draft auditing guideline, issued by the Auditing Practices Committee of the Institute of Chartered Accountants of England and Wales, is given for comment. Guidelines are given for the auditor's operational standard, for planning, controlling, and recording, and for bank reports. Sources of audit evidence such as written or oral representations by management, attendance at stocktakings, and engagement letters are also briefly discussed.

Financial statements, Disclosure statements (Accounting)

Auditing guideline: trade unions and employers' associations

Article Abstract:

Guidelines to be followed when auditing a trade or professional association in Great Britain are detailed in an auditing standard issued by the Institute of Chartered Accountants of England and Wales. The full text of the standard is provided.

Accounting and auditing, Trade and professional associations, Professional associations, Trade associations