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Q. Describe about Accountants Report?
Accountants' Report - Formal document which communicates an independent accountant's:
(1) expression of limited assurance on FINANCIAL STATEMENTS as a result of performing inquiryand analytic procedures (Review Report);
(2) results of procedures performed (Agreed-UponProcedures Report);
(3) non-expression of opinion or any form of assurance on a presentation inthe form of financial statements information which is the representation of management(Compilation Report) or
(4) an opinion on an assertion made by management in accordance withthe Statements on Standards for Attestation Engagements (Attestation Report). An accountants'report doesn't result from the performance of an AUDIT.
Key points in the Turnbull Report: Have a defined process for review of effectiveness of internal control. Review regular reports on internal control. Consider key
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ARROW as an FSA's risk based approach to regulation ARROW stands for Advanced, Risk-Responsive Operating Framework. In January 2000, FSA set out a proposed approach to regulati
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