ARTICLES

Explain the importance of and the need for going concern reviews The concept of a going concern is a fundamental accounting assumption that underpins financial […]

Define and discuss the significance of the concept of going concern The concept of a going concern is a fundamental principle in accounting, forming a […]

Explain the responsibilities of auditors regarding subsequent events Auditors play a crucial role in ensuring the accuracy and reliability of financial statements, and their responsibilities […]

Explain the purpose of a subsequent events review A subsequent events review is a crucial process in the field of accounting and auditing, pertaining to […]

Impact of OECD Governance Codes on Auditing International codes of corporate governance, such as those developed by the Organisation for Economic Co-operation and Development (OECD), […]

Discuss the objectives, relevance and importance of corporate governance Corporate governance refers to the system of rules, practices, and processes by which a company is […]

Explain the relationship between ISAs and national standards In the evolving landscape of global finance and auditing, the relationship between International Standards on Auditing (ISAs) […]

Explain the development and status of International Standards on Auditing International Standards on Auditing (ISAs) are principles-focused guidelines developed by the International Auditing and Assurance […]

Understanding the Regulations Governing the Rights and Duties of Auditors Introduction In the realm of corporate finance and governance, auditors hold a position of significant […]

Navigating the Statutory Regulations for Auditors Appointment Rights Removal and Resignation Introduction The role of auditors in ensuring the accuracy and reliability of financial statements […]