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Your search results for exercise
Showing 1-10 of 10 results
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Auditors told to be more sceptical when reviewing company accounts
... sets out a clear framework for how auditors should exercise professional judgement to enhance audit quality." If ... according to UK lawmakers who said “in failing to exercise – and voice – professional scepticism towards ... part of future inspections. “Auditors are required to exercise professional judgement during the course of an ...
30th Jun 2022 | Article -
Neat tricks used in Hoey tax avoidance case
... FTT nor the UT has jurisdiction to review or address the exercise by HMRC of the 7A power. The only avenue for challenging its exercise is on judicial review in the administrative court. ... policy documents that (for the first time) addressed the exercise of the s684(7A) power. First, a guidance note ...
6th Jun 2022 | Columnist post -
Regulator to beef up audit quality indicators
... needs? A beautifully documented audit is still a failed exercise.” Murphy concluded that while the consultation is ...
22nd Jun 2022 | Article -
KPMG fined over £3m for Rolls-Royce audit failings
... agreement with the SFO and paid £497.25m. Failure to exercise professional scepticism KPMG accepted that it failed ... This, the regulator ruled, amounted to serious failures to exercise professional scepticism, to obtain sufficient, ...
24th May 2022 | Article -
Updates proposed for suspicious activity reporting
... laundering (AML) regulations is a pointless box-ticking exercise that has no benefit for them or their clients. But ...
7th Jun 2022 | Article -
Suspicious activity reports top FAQs answered
... audience (45%) blamed AML seeming like a futile tick-box exercise as the reason. Judging by the number of questions ...
14th Jun 2022 | Article -
Autonomy: Anatomy of a corporate fraud
... Deloitte and its engagement partners for failing to exercise adequate professional scepticism about the sales and ... than they sought. “The calculation of loss remains an exercise of assessing proper compensation, not meting out ...
25th May 2022 | Article -
Deloitte fined £2m over Mitie audit failures
... up Deloitte over its failure to challenge management and exercise sufficient professional scepticism over the ...
21st Apr 2022 | Article -
Caution urged on data protection breach claims
... “Prudence is the inclusion of a degree of caution in the exercise of the judgements needed in making the estimates ... liabilities or expenses are not understated. However, the exercise of prudence does not allow the deliberate ...
5th Apr 2022 | Article