Monday, 22 October 2018

UK: developments in auditing - a CMA study and FRC reviews

The Competition and Market Authority's invitation to comment, in respect of its market study of the statutory audit market, will close towards the end of October: see here (pdf). A review of the role of the external auditor - and the external audit report - is the focus of work being done by the Financial Reporting Council, as explained in its recent report on development in audit: see here (pdf).

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