APB [计] 应用程序块
- At present, they cannot be punished for misleading an auditor. The professional bodies would teach auditors about fraud. APB and the Accounting Standards Board would work on how to assure secondary and tertiary stakeholders in the company.
- The APB may be funded by the Consultative Committee of Accountancy Bodies, but it is now an independently minded and forward-thinking body, with a number of non-accountant members.
- He has also taken over chairing the APB, while his predecessor has retired and other members of the board moved on.
- As a result, a situation could emerge in which there may be no objective criteria against which auditors can make the assessment likely to be required by the APB. Directors' Responsibilities.
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