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1

Health and Safety Agency for Northern Ireland. Report and statement of accounts together with the report of the comptroller and auditor-general. Belfast: H.M.S.O., 1991.

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2

Equal Opportunities Commission for Northern Ireland. Nineteenth report and statement of accounts: Together with the report of the Comptroller and Auditor-General. Belfast: Equal Opportunities, 1995.

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3

Great Britain. Police Service of Northern Ireland. Statement of accounts for the year ended 31 March2003 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2004.

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4

Great Britain. Parliament. House of Commons. Office of the Police Ombudsman for Northern Ireland. Statement of accounts for the period 1 April 2002 to 31 March 2003 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2003.

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5

Great Britain. Criminal Injuries Compensation Appeals Panel for Northern Ireland. Statement of account for the period 1 May 2002 to 31 March 2003 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2004.

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6

Council, Lothian Regional. Audited financial statements. [Edinburgh]: [Lothian Regional Council], 1996.

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7

Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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8

Board, Auditing Practices. Auditors' reports on financial statements. London: Auditing Practices Board, 1992.

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9

Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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10

Great Britain. Parades Commission for Northern Ireland. Statement of Accounts for the years ended 31 March 2000, 31 March 2001 and 31 March 2002 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2004.

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11

American Institute of Certified Public Accountants. Auditing Standards Division. Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 1988. New York, N.Y. (1211 Ave. of the Americas, New York 10036-8775): AICPA, 1988.

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12

Equal Opportunities Commission for Northern Ireland. Twelfth report and statement of accounts of the Equal Opportunities Commissionfor Northern Ireland, 1 April 1987 to 31 March 1988, together with the report of the Comptroller and Auditor-General. Belfast: The Commission, 1988.

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13

Robinson, Chris. Materiality: An empirical study of actual auditor decisions. Vancouver, B.C: Canadian Certified General Accountants' Research Foundation, 1985.

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14

Fair Employment Agency for Northern Ireland. Tenth report and statement of accounts of the Fair Employment Agency for Northern Ireland, 1 April 1985 to 31 March 1986 together with the report of the Comptroller and Auditor-General. London: H.M.S.O., 1986.

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15

Equal Opportunities Commission for Northern Ireland. Ninth report and statement of accounts of the Equal Opportunities Commission for Northern Ireland, 1 April 1984 to 31 March 1985, together with the report of the Comptroller and Auditor-General. Belfast: The Commission, 1985.

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16

Equal Opportunities Commission for Northern Ireland. Tenth report and statement of accounts of the Equal Opportunities Commission for Northern Ireland, 1 April 1985 to 31 March 1986, together with the report of the Comptroller and Auditor-General. London: The Commission, 1987.

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17

Ireland, Equal Opportunities Commission for Northern. Eighth report and statement of accounts of the Equal Opportunities Commission for Northern Ireland, 1 April 1983 to 31 March 1984, together with the report of the Comptroller and Auditor-General. Belfast: The Commission, 1985.

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18

Equal Opportunities Commission for Northern Ireland. Thirteenth report and annual statement of accounts of the Equal Opportunities Commission for Northern Ireland, 1 April 1988 to 31 March 1989, together with the report of the Comptroller and Auditor-General. Belfast: The Commission, 1989.

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19

Ireland, Equal Opportunities Commission for Northern. Eleventh annual report and statement of accounts of the Equal Opportunities Commission for Northern Ireland, 1 April 1986 to 31 March 1987, together with the report of the Comptroller and Auditor-General. Belfast: The Commission, 1988.

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20

Board, Auditing Practices. Corporate governance reporting and auditors' responsibilities statements. (London): Auditing Practices Board, 1998.

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21

Independent Commission for Police Complaints for Northern Ireland. Statement of accounts for the year ended 31 March 1999 together with the Report of the Comptroller and Auditor General theron (in continuation of House of Commons Paper no.18 of 1998-99). London: Stationery Office, 1999.

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22

Stella, Fearnley, and Hines Tony, eds. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact. Chichester, West Sussex, United Kingdom: John Wiley & Sons, 2011.

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23

Great Britain. Police Authority for Northern Ireland. Statement of accounts: Including accounts of the Royal Ulster Constabulary Fund and the Police Property Fund for the year ended 31 March 1995 together with the report of the Comptroller and Auditor General thereon. London: HMSO, 1996.

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24

Montana. Legislature. Office of the Legislative Auditor. Montana State Lottery audited financial statements. Helena, Mont: Office of the Legislative Auditor, 1990.

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25

International Federation of Accountants. International Auditing Practices Committee. The auditor's report on financial statements. New York: International Federation of Accountants, 1989.

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26

Board, Cairngorms Partnership. Annual report: Incorporating the audited statement of accounts. Grantown-on-Spey: Cairngorms Partnership, 1997.

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27

United States. Federal Emergency Management Agency. Office of Inspector General. Auditors' report on FEMA's fiscal year 1999 financial statements. Washington, D.C: Federal Emergency Management Agency, Office of Inspector General, Audit Division, 2000.

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28

Beasley, Mark S. Fraud-related SEC enforcement actions against auditors: 1987-1997. New York, NY: The Institute, 2000.

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29

Friedlob, G. Thomas. Keys to reading an annual report. 3rd ed. Hauppauge, NY: Barron's, 2001.

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30

Friedlob, G. Thomas. Keys to reading an annual report. 4th ed. Hauppauge, N.Y: Barron's Educational Series, 2008.

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31

Friedlob, G. Thomas. Keys to reading an annual report. 4th ed. Hauppauge, NY: Barron's, 2008.

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32

Friedlob, G. Thomas. Keys to reading an annual report. 4th ed. Hauppauge, NY: Barron's, 2008.

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33

Friedlob, G. Thomas. Keys to reading an annual report. New York: Barron's, 1989.

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34

Friedlob, G. Thomas. Keys to reading an annual report. 2nd ed. Hauppauge, NY: Barron's Educational Series, 1995.

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35

Committee, Consultative Committee of Accountancy Bodies Auditing Practices. Group financial statements: Reliance on the work of other auditors. London: The Institute of Chartered Accountants in England & Wales, 1986.

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36

Mayes, R. J. A guide to SAS 600: 'Auditors' reports on financial statements'. London: Accountancy Books, 1993.

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37

William A, Schabas. Part 12 Financing: Financement, Art.118 Annual audit/Vérification annuelle des comptes. Oxford University Press, 2016. http://dx.doi.org/10.1093/law/9780198739777.003.0123.

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This chapter comments on Article 118 of the Rome Statute of the International Criminal Court. Article 118 provides for appointment of an independent auditor to audit the records, books, and accounts of the Court, including its annual financial statements. The article, however, does not identify the body responsible for this task. Specific provision for the audit appears in the Financial Regulations and Rules, adopted at the first session of the Assembly of States Parties. They declare that the Assembly appoints the Auditor, which may be ‘an internationally recognized firm of auditors or an Auditor General or an official of a State Party with an equivalent title’. The Auditor is appointed for a renewable term of four years. The Court also has an Office of Internal Audit.
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38

11th Report and Statement of Accounts with the Report of the Comptroller and Auditor-General. Stationery Office Books, 1989.

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39

Britain, Great. The Occupational Pension Schemes (Requirement to Obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (Statutory Instruments: 1996: Draft). Stationery Office Books, 1996.

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40

McNally & co. [from old catalog] Rand. The Occupational Pension Schemes (Requirement to Obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 (Statutory Instruments: 1996: 1975). Stationery Office Books, 1996.

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41

15th Report and Statement of Accounts Together with the Report of the Comptroller and Auditor-General. Stationery Office Books, 1994.

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42

14th Report and Statement of Accounts Together with the Report of the Comptroller and Auditor-General. Stationery Office Books, 1993.

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43

13th Report and Statement of Accounts Together with the Report of the Comptroller and Auditor-General. Stationery Office Books, 1992.

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44

Britain, Great. 12th Report and Statement of Accounts Together with the Report of the Comptroller and Auditor-General. Stationery Office Books, 1990.

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45

Britain, Great. The Occupational Pension Schemes (Requirement to Obtain Audited Accounts and a Statement for the Auditor) Regulations (Northern Ireland) 1997 (Statutory Rule: 1997: 40). Stationery Office Books, 1997.

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46

Great Britain. National Audit Office., ed. The 1991 statement on major defence projects: Report by the Comptroller and Auditor General, National Audit Office. London: HMSO, 1992.

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47

Nobes, Christopher. 6. Regulation and audit. Oxford University Press, 2014. http://dx.doi.org/10.1093/actrade/9780199684311.003.0006.

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Abstract:
‘Regulation and audit’ examines some aspects of the regulation of financial reporting by looking at two national examples of regulatory frameworks: the UK and the USA. It addresses such questions as: why was the UK the first country to require published audited financial statements from companies? What sort of regulation does the state impose on accounting? Why does the USA have the world's oldest and toughest regulator of financial reporting? What is the purpose of audit? Does it really work? How is an audit conducted? The background to auditing is provided and the duties and responsibilities of auditors are explained.
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48

Audit Commission for Local Authorities and the National Health Service in England and Wales., ed. Statement of responsibilities of auditors and of audited bodies. London: Audit Commission, 2000.

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49

Grew, James, Independent Commission for Police Complaints for Northern Ireland, B. G. McClelland, and Paul A. Donnelly. Statement of Accounts for the Year Ended 31 March 1997 Together with the Report of the Comptroller and Auditor General Thereon. Stationery Office Books, 1998.

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50

Independent Commission for Police Complaints for Northern Ireland. Statement of Accounts for the Year Ended 31 March 1991 Together with the Report of the Comptroller and Auditor General Thereon. Stationery Office Books, 1992.

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