Auditing Practices Board


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Auditing Practices Board

the UK body which is responsible for the work of AUDITORS and which issues guidelines on auditing practice.
References in periodicals archive ?
He has been a member of the UK FRC's Auditing Practices Board (2006-9) and is Deputy Chair of Federation des Experts Comptables Europeen's (FEE's) Corporate Governance and Company Law standing Working Party (Brussels).
Under the FRC sit its operating boards: the ASB, the Professional Oversight Board, the Auditing Practices Board, the Financial Reporting Review Panel and the Board for Actuarial Standards.
The standards, issued by the Auditing Practices Board, potentially jeopardise certain sales of shares in a private company which rely upon an auditor's valuation.
For example, the United Kingdom and the Republic of Ireland have empowered the Auditing Practices Board to set auditing standards there.
The advice came from the Auditing Practices Board and dealt with the duty of auditors to make reports under the terms of last year's Company Law Enforcement Act.
In this country, the Institute of Chartered Accountants, the Auditing Practices Board and Accounting Standard Board imposed new rules and disciplines in a bid to make sure that nothing like it happened.
Another impetus to reexamine the audit risk model appears in the recently issued report of the Joint Working Group (JWG) composed of members from the American Institute of Certified Public Accountants, the Auditing Practices Board of the United Kingdom and the Republic of Ireland, and the Canadian Institute of Chartered Accountants.
Companies Acts 1985 and 1989, the Auditing Practices Board (APB) (and its predecessor, the Auditing Practices Committee), the professional institutes' joint ethics committee:
On the audit issue, work continues by the Auditing Practices Board in the U.
Amongst other senior positions, he was also group executive director at Standard Chartered plc, head of Citibank in the UK and Ireland, a non-executive director of the London Stock Exchange and a member of the Auditing Practices Board and The Securities Association (UK securities regulator).
Andrew has been a member of the UK FRC's Auditing Practices Board (2006-9).
Areas under particular scrutiny will include refinancing arrangements and the valuation and disclosure of financial instruments, according to a bulletin issued by the Auditing Practices Board (APB) last month.