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P2P

Peer Review is a popular practice in developed markets, where the auditing industry ensures that best practice is maintained by subjecting the audits carried out by one firm to a review by another member firm.

rnrnThe recent Enron collapse in USA, brought the peer review programmes to limelight with the emphasis on growing instances of conflict of interest among auditors, carrying out both audit and consultancy services for the same client.

rnrnICASL has named its peer review programme endash ldblquote Practice Review Programme dblquote and is in line with the similar programmes in UK and USA.

rnrnldblquote The audits carried out by different firms will be subjected to a review by a panel consisting of industry personal to ensure that best practice is maintained dblquote , Reyaz Mihular Chairman of the Accounting Standards Committee told Lanka Business Online.

rnrnICASL is expected to formally launch the programme during this month.rn

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