1-20 of 633 results for subject:Audit
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To ask Her Majesty's Government whether the UK Endorsement Board has undertaken an analysis of what constitutes 'reliability' in the context of audited accounts and its endorsement criteria; if not why not; and whether any analysis includes positions from case law of applying the requirements of the Companies Act 2006.
To ask Her Majesty's Government whether the UK Endorsement Board has undertaken an analysis of what constitutes 'reliability' in the context of audited accounts and its endorsement criteria; if not why not; and whether any analysis includes positions from case law of applying the requirements of the Companies Act 2006.
The UK Endorsement Board has been delegated powers to consider new international accounting standards for UK adoption only; it has no remit over audit policy and audit standards.
This includes an assessment of the compatibility of new standards with the requirements of the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685 (IAS Regulations). The IAS Regulations require that “the standard meets the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.” These requirements were on-shored from EU legislation on the UK’s exit from the EU and have long been understood in the context of adoption of international accounting standards.
To ask Her Majesty's Government whether the UK Endorsement Board has undertaken an analysis of what constitutes 'reliability' in the context of audited accounts and its endorsement criteria; and whether any such assessment excludes positions that resemble those of the large accounting firms that were criticised in the Commons Business,...
To ask Her Majesty's Government whether the UK Endorsement Board has undertaken an analysis of what constitutes 'reliability' in the context of audited accounts and its endorsement criteria; and whether any such assessment excludes positions that resemble those of the large accounting firms that were criticised in the Commons Business,...
The UK Endorsement Board has been delegated powers to consider new international accounting standards for UK adoption only; it has no remit over audit policy and audit standards.
This includes an assessment of the compatibility of new standards with the requirements of the International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 No. 685 (IAS Regulations). The IAS Regulations require that “the standard meets the criteria of understandability, relevance, reliability and comparability required of the financial information needed for making economic decisions and assessing the stewardship of management.” These requirements were on-shored from EU legislation on the UK’s exit from the EU and have long been understood in the context of adoption of international accounting standards.
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, if she will audit the assets of Hong Kong officials located in the UK.
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, if she will audit the assets of Hong Kong officials located in the UK.
There are currently no Hong Kong citizens designated under the Global Human Rights sanctions regime. It is not appropriate to speculate on who may be designated under the sanctions regime in the future, as to do so could reduce the impact of the designations. We will keep all evidence and potential listings under close review.
To ask the Secretary of State for Health and Social Care, whether his Department has plans to publish the full independent quality audit carried out at the Wolverhampton site of Immensa laboratories; and if his Department will publish provide details of that audit, including (a) who carried it out and...
To ask the Secretary of State for Health and Social Care, whether his Department has plans to publish the full independent quality audit carried out at the Wolverhampton site of Immensa laboratories; and if his Department will publish provide details of that audit, including (a) who carried it out and...
It has not proved possible to respond to the hon. Member in the time available before Prorogation.
On 18 January 2022, I announced to the House that the Secretary of State was minded to intervene at Sandwell Metropolitan Borough Council (“the Authority”) and to appoint Commissioners to take over functions associated with the governance and scrutiny of strategic decision making, and of those relating to the appointment...
On 18 January 2022, I announced to the House that the Secretary of State was minded to intervene at Sandwell Metropolitan Borough Council (“the Authority”) and to appoint Commissioners to take over functions associated with the governance and scrutiny of strategic decision making, and of those relating to the appointment...
My Hon. Friend, the Minister of State for Equalities and Levelling Up Communities (Kemi Badenoch) has today made the following statement:
On 18 January 2022, I announced to the House that the Secretary of State was minded to intervene at Sandwell Metropolitan Borough Council (“the Authority”) and to appoint Commissioners to...
My Hon. Friend, the Minister of State for Equalities and Levelling Up Communities (Kemi Badenoch) has today made the following statement:
On 18 January 2022, I announced to the House that the Secretary of State was minded to intervene at Sandwell Metropolitan Borough Council (“the Authority”) and to appoint Commissioners to...
To ask Her Majesty's Government what assessment they have made of the Chartered Institute of Internal Auditors' report, Cultivating a healthy culture, dated March 2022; and what steps, if any, they plan to take in response to the report and its findings.
To ask Her Majesty's Government what assessment they have made of the Chartered Institute of Internal Auditors' report, Cultivating a healthy culture, dated March 2022; and what steps, if any, they plan to take in response to the report and its findings.
The report rightly highlights the important role that internal audit can play in helping companies to promote a positive corporate culture. The Financial Reporting Council (FRC) strengthened the UK Corporate Governance Code in 2018 to provide for company boards to assess and monitor culture, to ensure a link between culture, purpose, values and strategy, and to report on this annually. The FRC’s latest annual review of corporate governance reporting, published in November 2021, found some progress in how companies report on their culture.
Additionally, the Government has set out proposals to give the FRC’s planned successor body – the Audit, Reporting and Governance Authority – new powers to hold large companies to account for the quality and usefulness of their corporate reporting, including reporting on culture. These proposals were set out in the White Paper on ‘Restoring Trust in Audit and Corporate Governance’ in 2021. The Government will be responding to that consultation in due course.
To ask the Secretary of State for the Home Department, how many establishments licensed under the Animals (Scientific Procedures) Act 1986 are planned to receive full audits carried out in person by Inspectors from the Animals in Science Regulation Unit during 2022.
To ask the Secretary of State for the Home Department, how many establishments licensed under the Animals (Scientific Procedures) Act 1986 are planned to receive full audits carried out in person by Inspectors from the Animals in Science Regulation Unit during 2022.
For the first quarter of 2022, five full systems audits will have been completed.
Further audits will be undertaken in 2022 and will be undertaken announced or unannounced, on-site or remotely, depending on their purpose. The schedule for future quarters has not been finalised.