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The Auditing Practices Board (APB) was established in April 2002, and replaces a previous APB which had been in place since 1991. APB is a part of the Financial Reporting Council. The information set out in this section documents the APB's current objectives, membership and procedures.
The APB is committed to leading the development of auditing practice in the United Kingdom and the Republic of Ireland so as to:
- establish high standards of auditing;
- meet the developing needs of users of financial information; and
- ensure public confidence in the auditing process.
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