Clarifying the clarity project
Grant, Jon
Clarifying the clarity project - 2006 - Accountancy 137(1352) April 2006, 84-86(3) .
Since the issuing of International Standards Auditing by the UK Auditing Practices Board in December 2004, revisions have been made to the Eighth Directive which will facilitate the adoption of ISAs within the EU. In addition, the International Auditing and Assurance Standards Board has committed itself to change the style of the ISAs as part of its clarity project. This paper examines the aims of the clarity project within this context and presents an argument of its potential benefits and pitfalls.
INTERNATIONAL STANDARDS AUDITING
INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD
Clarifying the clarity project - 2006 - Accountancy 137(1352) April 2006, 84-86(3) .
Since the issuing of International Standards Auditing by the UK Auditing Practices Board in December 2004, revisions have been made to the Eighth Directive which will facilitate the adoption of ISAs within the EU. In addition, the International Auditing and Assurance Standards Board has committed itself to change the style of the ISAs as part of its clarity project. This paper examines the aims of the clarity project within this context and presents an argument of its potential benefits and pitfalls.
INTERNATIONAL STANDARDS AUDITING
INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD