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23 February 2011

APB's Revision der Leitlinien zu Abschlußprüfung


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The APB of the FRC published a revision of Practice Note ‘Bank reports for Audit Purposes in the United Kingdom (Revised).’ An exposure draft of the revised PN was issued in July 2010 for public comment.


The revision updates the current guidance to reflect the issuance of the new International Standards on Auditing (ISAs) (UK and Ireland) (which apply to audits of financial statements for periods ending on or after 15 December 2010).
 
Richard Fleck, APB Chairman, said: “Although this Practice Note has been updated to reflect the issuance of the new ISAs (UK and Ireland), no changes have been made to the process that was agreed in 2007 between the UK auditing profession and the British Bankers Association (BBA) regarding the procedures auditors use when requesting confirmation of balances, transactions or arrangements from the bankers of an entity being audited.”

Press release


© FRC


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