The Working of the Auditing Practices Committee—Three Case Studies

Chris Pong, Geoffrey Whittington

    Research output: Contribution to journalArticlepeer-review

    14 Citations (Scopus)


    This is a study of the development of three different auditing guidelines by the Auditing Practices Committee (APC) of the UK and the Irish Republic. The guidelines are those on analytical review, fraud, and general insurance business. The evidence is derived from the APC's archives and includes agendas, minutes, working papers and correspondence of working parties and of the main Committee, in addition to published sources. The evidence is used to assess the validity of the public criticisms that have been made of the APC and the possible effectiveness of the recent reforms of the system.
    Original languageEnglish
    Pages (from-to)157-175
    JournalAccounting and Business Research
    Issue number94
    Publication statusPublished - 1 Mar 1994


    Dive into the research topics of 'The Working of the Auditing Practices Committee—Three Case Studies'. Together they form a unique fingerprint.

    Cite this