The Working of the Auditing Practices Committee—Three Case Studies

Chris Pong, Geoffrey Whittington

Research output: Contribution to journalArticlepeer-review


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

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