Auditing Practices Board

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Definitions
Auditing Guidelines
Auditing Auditing Standards Auditing Guidelines Auditing Practices Board Auditing Practices Committee Financial Reporting Industry-Specific Guidelines Operational Guidelines
A comprehensive series of documents providing guidance on the application of auditing standards, originally issued by the Auditing Practices Committee (APC) and subsequently adopted by the Auditing Practices Board (APB).
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Definitions
Auditing Practices Board (APB)
Auditing Practices Board APB Auditing Standards Financial Reporting Council Audit and Assurance Council UK Auditing Republic of Ireland Auditing
The Auditing Practices Board (APB) was established to set high standards for auditing in the UK and the Republic of Ireland. It functioned from 1991 to 2012, after which it was replaced by the Audit and Assurance Council.
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Definitions
Auditing Practices Committee (APC)
Auditing Practices Committee APC Auditing Standards Auditing Guidelines Auditing Practices Board Consultative Committee of Accountancy Bodies CCAB
The Auditing Practices Committee (APC) was a committee under the Consultative Committee of Accountancy Bodies, tasked with issuing auditing standards and guidelines between 1976 and 1991.
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Definitions
Auditing Standards
Auditing Standards Financial Statements Auditing Practices Committee Auditing Practices Board International Standards on Auditing Practice Notes Financial Reporting Council Statements of Auditing Standards
Basic principles and essential procedures with which auditors are required to comply in conducting any audit of financial statements.
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Definitions
Emphasis of Matter
Emphasis of Matter Auditor's Report Financial Statements Auditing Practices Board Statement of Auditing Standards
An ‘Emphasis of Matter’ paragraph was an optional part in an auditor's report, used to draw attention to important matters in financial statements without modifying the overall audit opinion. The practice was revised by the Auditing Practices Board in 1993.
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Definitions
Practice Notes (Accounting Glossary)
Practice Notes Auditing Practices Board Statements of Auditing Standards Good Practice Auditing Standards
Practice Notes are issued by the Auditing Practices Board to assist auditors in applying Statements of Auditing Standards to specific circumstances and industries. They aim to indicate good practice and are more persuasive than prescriptive.
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