Audito praktika Jungtinėje Karalystėje

Abstract

Companies incorporated under the Companies Acts must keep proper accounting records and appoint an independent auditor. Auditor must report to the company’s members on the anual account examined by them. The auditor’s report must state whether annual accounts have been prepeared in accordance with the Companies Act 1985 and in particular whether they give a true and fair view as required by the Act.