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Principles of Corporate Auditing

Original recommendation

The Brydon Review recommended that the Principles of Corporate Auditing should be established to form an overarching framework governing the behaviour of corporate auditors, and that standards and rules should sit within this framework. (Source: Brydon 6.3.4)

Proposals

The Government (Section 6.3) is minded to introduce a new legal framework to empower the regulator to set and enforce new principles of corporate auditing that would apply to both statutory auditors and those appointed to provide auditing services via the Audit & Assurance Policy. It commends the principles suggested by the Brydon Review as a starting point for the regulator’s consideration, along with responses to this consultation.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.