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rn rnThe Institute believes that this will enable the audit committee to differentiate audit work from the other services rendered.
rn rnThe Code, despite being mealy a formal documentation of an audit committees responsibilities has been welcomed by the accounting community as it clearly defines what has thus far been informally in practice.
rn rnSimilar practices are being rolled out across the world and more stringent accounting and auditing policies are also being drafted to constitute the role of auditors.
rn rnThe Californian legislative structure and the accounting community on the other hand are debating far-reaching reforms to accounting and auditing practices.
rn rnSome of the proposed measures require the appointment of a second auditor and the retention of related documentation for a period