- Auditing policy papers
- The Auditor's Report: A Time for Change?
- ISA 600 (Revised) The Audit of Group Financial Statements
- Fraud and audit - the choices for society
- ISA 800
- The audit of international commercial banks
- ISA 580 Written Representations
- Draft Audit Profession Bill
- UK audit register: the statutory auditors (registration) instrument 2008
- DRAFT REPORT ON THE SCOPING STUDY FOR THE ESTABLISHMENT OF INTERNAL AUDIT
- PROPOSALS FOR ESTABLISHMENT OF THE IFAC PUBLIC OVERSIGHT BOARD
- REVIEW OF THE OPERATIONS OF THE IFAC INTERNATIONAL AUDITING PRACTICES COMMITTEE
- Towards an appointments strategy - issues for stakeholders
- ICSA Principles of good governance for charities
- ISA 720
- Raising the Thresholds
- Draft Ethical Standards for Auditors
- ISA 250 The Auditor's Responsibilities Relating to Laws and Regulations in an Audit of Financial Statements
- Proposed ISA 230 (Revised) - Audit Documentation
- ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures (Other Than Those Involving Fair Value Measurements)
- ISA 705 Modifications to the Opinion in the Independent Auditor’s Report and ISA 706 Emphasis of Matter Paragraphs
- CIS Environments
- Draft Ethical Standard for Reporting Accountants
- ISA 320 (Revised) Materiality in Planning - Performing an Audit/ISA 450 Evaluation of Misstatements Identified during the Audit
- An Overview of the Work of IOSCO´s Technical CommitteeI
- THE AUDIT OF FRIENDLY SOCIETIES IN THE UNITED KINGDOM
- ISA 260 (Revised) The Auditor's Communication with Those Charged with Governance
- ISA 700 (Redrafted)
- Reporting on Compliance with International Financial Reporting Standards
- DRAFT COMPETENCY FRAME WORK FOR INTERNAL AUDIT STAFF IN CENTRAL GOVERNMENT
- Practice Note 11: The Audit of Charities in the UK (Revised)
- Proposed International Standard on Auditing 600 (revised & redrafted) The Audit of Group Financial Statements
- Review of the role and effectiveness of non-executive directors
- Independence - Audit and Review Engagements (sections 290 and 291 of the code of ethics)
- The proposed ‘independent professional review’ of the financial statements of small companies
- Proposed SAS 160 - Other Information Containing Audited Financial Statements
- UK & Ireland proposed approach to responding to exposure drafts issued by IAASB in connection with it's Clarity Project
- Standards for the Professional Practice of Internal Auditing
- The Auditor's Responsibility to Consider Fraud in an Audit of Financial Statements
- ISA 520 Analytical Procedures
- AUDIT CODE OF PRACTICE
- Definition of Risk Based Auditing
- Proposed Changes to the Individual Voluntary Arrangment (IVA) Regime Contained in the Insolvency Act 1986 and Associated Matters
- Audit Documentation - Proposed Statement on Auditing Standards and Statement on Standards for Attestation Engagements
- ISAE 3402, Assurance Reports on Controls at a Third Party Service Organization
- DELIVERING IMPROVEMENT TOGETHER
- ISA 510
- The Implications of New Accounting and Auditing Standards for the 'True and Fair View' and Auditors' Responsibilities
- Proposed International Framework for Assurance Engagements
- FRC Group on Combined Code Guidance for Audit Committees
- Audit qualification: test of theoretical knowledge - The statutory auditors (examinations) instrument 2008
- ISA 540
- ISA 402, Audit Considerations Relating to an Entity Using a Third Party Service Organization
- Proposed Revisions to the Ethical Standards for Auditors
- Improving the Clarity of IAASB Standards
- AGGRESSIVE EARNINGS MANAGEMENT
- External confirmations
- ISA 560 Subsequent Events
- Special considerations - Audits of group financial statements APB
- Priorities and Future Work Programme
- Auditing Practices Board Work Programme for 2006/7
- ISA 610 The Auditor's Consideration of the Internal Audit Function
- ISA701 Independent Auditor's Report on Other Historical Financial Info; and ISA800 Summary Audited Financial Statements
- Proposed Strategy for 2009–2011
- PROPOSALS FOR ESTABLISHMENT OF THE IFAC FORUM OF FIRMS
- Attendance at stocktaking
- ISA 700 (Revised) The Independent Auditor's Report on a Complete Set of General Purpose Financial Statements
- Draft discussion paper on World Class Financial Management
- Statement of independence concepts a conceptual framework for auditor independence
- Audit evidence considerations when an entity uses a service organisation
- GOOD PRACTICE GUIDANCE ON AUDIT STRATEGY
- Transparency reporting by auditors of public interest entities
- ISA 805 (Revised and Redrafted)
- ISRE (UK and Ireland) 2410 review of interim financial information performed by the Independent Auditor of the Entity
- The auditor's report on financial statements
- The relationship between banking supervisors and banks' external auditors
- Scope and Authority of Pronouncements
- Choice in the UK Audit Market
- 2982024
- ISA 705 (Revised and Redrafted)
- ISA 260 - Communication with those charged with governance
- Strategic and Operational Plan 2007-2009
- Auditors' responsibility statements and auditors' reports on corporate governance
- ISA 530
- Proposed statement of auditing standards 240 (revised) - quality control for audit work
- Proposed Changes to the Code of Ethics for Professional Accountants Revisions to Section 8 of the IFAC Code of Ethics
- ISA 550
- Guidance for auditors - reporting on internal control
- Proposed International Standard on Auditing 550 (Revised) Related Parties
- ISA 265, Communicating Deficiencies in Internal Control
- Proposed ISA 505 (Revised and Redrafted)
- Proposed International Standard on Auditing
- International Standard on Auditing (UK and Ireland) 300 Planning an Audit of Financial Statements
- Statutory audit requirements for smaller companies
- ISA230 Audit Documentation
- Code of Audit Practice
- Learning and Skills Council's Audit Code of Practice
- Proposed Revised Code of Ethics for Professional Accountants
- REVISED GOVERNMENT AUDITING STANDARDS
- Planning the Audit
- THE ROLE OF INTERNAL AUDIT IN RISK MANAGEMENT
- Draft Ethical Standard Exemptions Available for Small Entities
- Quality Control for Audit
- The Special Considerations in the Audit of Small Entities
- The Draft Codes of Audit Practice
- AMENDMENTS TO THE HANDBOOK (NO. 14)
- Regulation of Third Country Auditors - Giving Effect in the UK to the Requirements of The Statutory Audit Directive
- Proposed revision of the Commission's auditor independence requirements - File No. S7-13-00
- ISA 706
- ISA 320 (Revised) Materiality in the Identification and Evaluation of Misstatements
- The need for Guidance to aid the implementation of auditing standards on smaller entity audits APB
- Future Treatment of Northern Ireland in the Framework of UK Companies Legislation
- ISA 501 Audit Evidence Regarding Specific Financial Statement Account Balances and Disclosures
- IFAC exposure draft independence - proposed changes to the code of ethics for professional accountants
- ISA 220 and ISQC 1 (Redrafted)
- ISA 710 (Redrafted)
- International Standards on Quality Control
- The special considerations in the audit of small enterprises
- UK accounting standards - a strategy for convergence with IFRS
- Review of the Implementation of the 2003 Combined Code
- ISA 210 (Redrafted)
- Providing assurance on internal control
- Proposed ISA 620 (Revised and Redrafted)
- PCAOB Rulemaking Docket Matter No. 008
- Draft position statement on risk based internal auditing
- Practice Note 16 - Bank reports for audit purposes (Revised)
- Communication with directors
- ISA 570
- Audit Risk - Proposed International Standards on Auditing and Proposed Amendment to ISA 200
- Working together to sharpen the focus on audit - The Audit Commission's technical strategy - 2000 to 2002
- ISA 720 (UK and Ireland) Revised
- AUDITING DERIVATIVE FINANCIAL INSTRUMENTS
- Audit Committee Handbook Consultation Draft - July 2006
- Proposed International Standards on Auditing (UK and Ireland)
- Auditing derivative financial instruments
- Section 290 - Independence - Audit and Review Engagements
- Improving the Clarity and Structure of IAASB Standards and Related Considerations for Practice Statements
- AUDITING FAIR VALUE MEASUREMENTS AND DISCLOSURES
- ISA 700 (rvd) Ind. Auditor's Rpt. on Complete Set of Gen Purpose Fin Stds; and ISA 701 (rvd) on Other Historical Financial Info.
- Transparency reporting by auditors of public interest entities
- 3066148
- Business law policy papers
- Charities policy papers
- Corporate governance policy papers
- Financial reporting policy papers
- Internal audit policy papers
- Local Government policy papers
- Pensions policy papers
- Public sector policy papers
- Small business policy papers
- Social housing policy papers
- Sustainability policy papers
- Taxation policy papers
- Other policy papers
Audit qualification: test of theoretical knowledge - The statutory auditors (examinations) instrument 2008
Comments from ACCA
March 2008
ACCA welcomes this opportunity to comment on the Professional Oversight Board (POB) Consultation Paper: Audit Qualification - Test Of Theoretical Knowledge The Statutory Auditors (Examinations) Instrument 2008.
We are content that the proposed regulations properly reflect the knowledge of subjects requirement set out in article 8 of the Statutory Audit Directive (2006/43/EC).