Derivatives – new guidance for auditors

The Auditing Practices Board (APB), the audit standard setting body for the UK and the Republic of Ireland, has published a Consultation Draft of a Practice Note “Auditing derivative financial instruments”. Here the project director at the APB explains the thinking behind the guidance and explains how auditors should assess the different issues raised by the use of financial instruments.

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Year of publication:	2002
Authors:	Billing, Keith
Published in:	Balance Sheet. - MCB UP Ltd, ISSN 1758-4086, ZDB-ID 2088633-0. - Vol. 10.2002, 1, p. 24-26
Publisher:	MCB UP Ltd
Subject:	Financial reporting \| Risk management \| Outsourcing \| Internal controls \| Audit

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Type of publication:	Article
Type of publication (narrower categories):	viewpoint
Language:	English
Other identifiers:	10.1108/09657960210422773 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014689075