PolyU Library
Journal Call no.HF5601.N43
Article TitleIAPC issues codified auditing standards.
Is Part OfThe Hong Kong accountant ; v.5, no.4, Jul/Aug 1994, p.33, illus.
AbstractThe International Auditing Practices Committee(IAPC) of the International Federation of Accountants (IFAC) approved the issuance of a codified set of International Standards on Auditing (ISAs). The decision represents a culmination of more than two years of work, designed to consolidate, re-format, update, and enhance the relevancy of the existing standards, many of which had been developed more than ten years earlier.