Fraser I (2011) Points of View. CA Magazine (Edinburgh), 116 (1260), pp. 60-61. http://icas.org.uk/TheCAArchive/
First paragraph: A far-reaching debate continues over the future of audit and assurance, and ICAS has contributed to it with its recent publication The Future of Assurance. I was privileged to be a member of the working party which was responsible for Future of Assurance and to be able to bring the findings of my own research on meeting future assurance needs to its deliberations. These findings will shortly be published in an ICAS report 'Can we meet the needs? Auditor views on external assurance and management commentary' and this short article is intended to give readers of CA Magazine some idea of the contents.
CA Magazine (Edinburgh): Volume 116, Issue 1260
|Publisher||The Institute of Chartered Accountants of Scotland|
|Place of publication||Edinburgh|