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GAAP 2000 pp 1177-1201 | Cite as

Special reports required by companies legislation

  • Ken Wild
  • Brian Creighton
  • Deloitte & Touche technical department

Abstract

The introduction to the reporting standards indicates that much of the guidance provided can be adapted to auditors’ reports on financial information other than financial statements. The APB (with assistance from the ICAEW) has issued Practice Note 8 Reports by auditors under company legislation in the United Kingdom, which gives guidance on the application of the principles of SAS 600 to reports by auditors under the Act. The examples in this chapter are, where appropriate, in line with the Practice Note.

Keywords

Balance Sheet Full Financial Statement Revise Financial Statement Audit Report Annual Account 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Deloitte & Touche 1999

Authors and Affiliations

  • Ken Wild
  • Brian Creighton
  • Deloitte & Touche technical department

There are no affiliations available

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