The UK's Auditing Practices Board has revised its Ethical Standards for Auditors. The following revised Standards apply to audits of financial statements for periods beginning on or after April 6, 2008.
(a) ES 1 (Revised) - Integrity, objectivity and independence
(b) ES 2 (Revised) - Financial, business, employment and personal relationships
(c) ES 3 (Revised) - Long association with the audit engagement
(d) ES 4 (Revised) - Fees, remuneration and evaluation policies, litigation, gifts and hospitality
(e) ES 5 (Revised) - Non-audit services provided to audit clients
(f) ES Provisions Available for Small Entities (Revised)
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