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Now's the time

CA Magazine, 2010-12, Vol.143 (10), p.39

Copyright CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS Dec 2010 ;ISSN: 0317-6878 ;CODEN: CAMADJ

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  • Title:
    Now's the time
  • Author: Ng, Chi Ho
  • Subjects: Accounting policies ; Accounting records ; Audit committees ; Auditors ; Financial statements ; Interim reports ; Internal controls ; International accounting standards ; International Financial Reporting Standards ; Review engagements
  • Is Part Of: CA Magazine, 2010-12, Vol.143 (10), p.39
  • Description: The first wave of interim financial statements prepared in compliance with International Accounting Standard (IAS) 34, Interim Financial Statements, will be filed with securities regulators approximately five months from now. For auditors who are requested by the audit committee to perform a review of a company's first IAS 34 interim financial statements, now is the time to start considering matters related to accepting and performing this interim review engagement. An entity's changeover to international financial reporting standards (IFRS) may have a significant impact on the entity and its environment, including internal control. An interim review does not normally contemplate the auditor performing procedures that would typically be carried out during an audit. However, due to the potential complexity of the changeover to IFRS, it may be desirable for the auditor to carry out audit procedures relating to the changeover to IFRS at an early date, such as in 2010 or early 2011.
  • Publisher: Toronto: CANADIAN INSTITUTE OF CHARTERED ACCOUNTANTS
  • Language: English
  • Identifier: ISSN: 0317-6878
    CODEN: CAMADJ
  • Source: Alma/SFX Local Collection
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