TY - JOUR
T1 - The Working of the Auditing Practices Committee—Three Case Studies
AU - Pong, Chris
AU - Whittington, Geoffrey
PY - 1994/3/1
Y1 - 1994/3/1
N2 - 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.
AB - 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.
U2 - 10.1080/00014788.1994.9729474
DO - 10.1080/00014788.1994.9729474
M3 - Article
SN - 0001-4788
VL - 24
SP - 157
EP - 175
JO - Accounting and Business Research
JF - Accounting and Business Research
IS - 94
ER -