The Auditing Practices Board Publications
The Auditing Practices Board set the standards by
which audit work is carried out.
Their web site is http://www.apb.org.uk/apb/
Their publications include the following :-
Comment on audit exempt reports for corporate charities
with over £90,000 gross income
Audit
exempt reports under s249A(2) Companies Act 1985
Auditing standards which are mandatory
Auditing
Standards (ISAs) UK and Ireland
Auditing
Standards SASs
Auditing
Ethical Standards
Practice notes which are advisory:
PN8
Reports by auditors under company legislation in the
UK
PN11
The audit of charities in the UK
PN22
The auditor's consideration of FRS17 retirement benefits
- defined benefit schemes
Bulletin
2005/1 Audit risk and fraud - guidance for auditors
of charities
The
Reporting accountants report under s249A(2) Companies
Act 1985
In addition to the publications shown above
, there is a wealth of information in our resources
section
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