Derivatives – new guidance for auditors
Keith Billing
(Keith Billing is project director for the Auditing Practices Board in London.)
5560
Abstract
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.
Keywords
Citation
Billing, K. (2002), "Derivatives – new guidance for auditors", Balance Sheet, Vol. 10 No. 1, pp. 24-26. https://doi.org/10.1108/09657960210422773
Publisher
:MCB UP Ltd
Copyright © 2002, Company