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| Author: | Woolf, E. |
| Title: | Where's the evidence? |
| Journal: | Accountancy
1994 : JUN, VOL. 113:1210, p. 93-95 |
| Index terms: | QUALITY WORK STANDARDS |
| Language: | eng |
| Abstract: | You know the quality of your work, but inspectors won't - if you don't record it. And can you cope with the new reporting standard? The three Institutes' latest report to the Department of Trade and Industry on audit regulation states that "specific guidance on small company audit procedures would be of considerable value. It is smaller practices dealing with smaller company audits that give rise to the greatest number of regulatory problems. The report breaks down regulatory issues into discrete categories. |
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