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2010

  • Auditing Practice Board Ethical Standards
  • [15/02/08] - Ethical Standards (ESs) contain basic principles and essential procedures together with related guidance in the form of explanatory and other material. Guidance on ES 1-5.
  • Auditor rotation - FAQs
  • [20/05/10] - FAQs about the application of the Auditing Practices Board’s (APB) Ethical Standards relating to auditor rotation.
  • APB issues guidance on XBRL tagging of audited accounts
  • [30/02/10] - The Auditing Practices Board has issued Bulletin 2010/1 setting out guidance for auditors where audited financial statements have been tagged using XBRL.
  • Assurance products
  • ACCA has developed an assurance product called ACCA Audit Programmes. This system of programmes and checklists has been developed to assist practices in the UK and the Republic of Ireland to improve the standard of their audit files without breaking the budget.

  • Relevant technical factsheets
  • Technical factsheets relevant to audit.

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