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| Author: | Fearnley, S. Willett, C. |
| Title: | The audit register: an interpretive muddle |
| Journal: | Accountancy
1995 : OCT, VOL. 116:1226, p. 130-131 |
| Index terms: | AUDITING REGULATIONS DEVELOPMENT |
| Language: | eng |
| Abstract: | The accountancy bodies should at least be able to agree on what a registered auditor is. A non-accountant could be forgiven for believing that the establishment of a public register of authorised company auditors would be a straightforward matter. The examination of the contents of the register, combined with changes to the audit exemption regime, raises questions about its structure and value as a public document. |
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