Uncertainty principles Audits are at a greater risk of going wrong because of the dire economic circumstances. So says the Financial Reporting Council in its draft plan for 2009/10. The head of its Audit Inspection Unit says there are more difficulties a.

Accountancy Age | January 8, 2009 | Copyright

Uncertainty

principles

Audits are at a greater risk of going wrong because of the dire economic circumstances. So says the Financial Reporting Council in its draft plan for 2009/10. The head of its Audit Inspection Unit says there are more difficulties around issues like going concern. The FRC's fears were writ large last year as two papers emerged from the regulator urging auditors not to make their default position to issue statements about 'material uncertainty' over a company's ability to continue trading just because we are in recession.

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