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حسابداری و مالی::
کمیتۀ اجرایی حسابرسی
This document was subsequently modified and published as a full operational guideline in February 1990, five years after the working party had reported to the DTI (APC, 1990a).
For example, the Auditing Practices Committee (APC) had its origins in publicly perceived audit failure (see Taylor and Turley, 1986:139) and similar pressures for reform led to its replacement by the Auditing Practices Board (APB) in 1991.
The problem is that regulatory expectations of control are not always satisfied and the fraud related collapse of Dunsdale Securities demonstrates how a network of layered control structures can quickly turn into a network of blame allocation involving SIB, FIMBRA, the APC (who quickly produced a guidance note on the audit of client money (APC, 1991)) and the financial auditors involved (one of whom was eventually disbarred by the ICAEW).
this case the APC, to spell out the operational detail (APC, 1989a; 19896; 1990b).
As with the guidance on fraud, the operational documents developed by the APC are primarily defensive, concerned with maintaining interpretative control of the scope of audit work.
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