2 items, ordered by date.

1. Letter, dated 4 August 1992, from Bill Morrison, Auditing Practices Board

Comments on the practicality of auditors commenting on corporate governance compliance while proposing an alternative method and also comments on interim reporting.

2. Letter, dated 2 July 1993, from Robert Charlesworth, including guidance on how auditors handle a statement of compliance with the Code of Best Practice and review interim reports

There is draft guidance on compliance with the Code of Best Practice and also guidance on the topic issued in December 1993. In July 1993 the APB issued a draft for comment on reviewing interim financial information.

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