Subjects:

Company Law

Auditing & Reporting contains all the International Standards on Auditing (UK & Ireland) and the APB Ethical Standards as at 30 April 2008. All the APB’s new pronouncements as well as the outgoing Statements of Auditing Standards.

The 2008-09 edition has been revised to include:

• Bulletin 2008/1 on audit issues when financial market conditions are difficult
• Revision of Practice Note (PN) 21: ‘The Audit of Investment Businesses in the United Kingdom’ and Practice Note (PN) 16: ‘Bank reports for audit purposes in the United Kingdom’
• Discussion Paper ‘The Auditor’s Report: A Time for Change?’
• Consultation Papers on auditing standards relevant to group audits
• Consultation draft of a second revision of Practice Note (PN) 21 ‘The Audit of Investment Businesses in the United Kingdom’ and Practice Note (PN) 16: ‘Bank reports for audit purposes’
• International Standard on Review Engagements (ISRE) (UK and Ireland) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’
• Exposure Draft of SIR 5000 ‘Investment Reporting Standards applicable to public reporting engagements on financial information reconciliations
• Exposure Draft of APB’s Proposed Revisions to the Ethical Standards for Auditors