TITLE

The role of auditors and reporting accountants in UK banking supervision

AUTHOR(S)
Dewing, Ian P.; Russell, Peter O.
PUB. DATE
December 2001
SOURCE
Journal of International Banking Regulation;Dec2001, Vol. 3 Issue 3, p256
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Focuses on the role of auditors and reporting accountants in banking supervision in the United Kingdom. Provisions of the Banking Act of 1987; Changes in the role of bank auditors and reporting accountants brought by the legislation; Identification of the conflicts on the roles; Effect of the involvement of auditors and reporting accountants in banking supervision to the supervisory framework.
ACCESSION #
6782608

 

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