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Management has to develop them as per the need of the business and accounting department has to follow them where as internal audit has to make sure their implementation
The management of the Accounting Department, then to be approved by the company management.
I see that they are all rsponsible for devising an effective and effeceient accounitng policy. The accountability of the policy lies with who approves it and this usually the CEO or the board of directos.
Managment is responsible for preparation of accounting policies. External auditor is responsible for checking the adequacy of the accountiong policy.
Devising policies is the sole responsibility of the management from a set of rules, conventions mentioned by the IAASB. Whereas implementation of those policies is done by the accounts dept. which is ensured by the internal auditor.
Management
Its (C) Management
(D) WITH( C) AND (A)
Definitely Management is responsible for devising of the Accounting Policies after getting suggestions from Statutory Auditors and also the advice in implementing the same from Internal Auditors. Accounts Department to carry out the policies in an efficient manner.
(C) MANAGEMENT...................
I Like too much this question....
Statutory Auditor, Internal auditor, Management & Accounts department are never devising Accounting policies.
Accounting standards are written policy documents issued by Export Accouning body or by Govt or other regulatory body covering the aspect of recognisation, measurement, presentation and disclose accounting transaction in the financial statement...
هل تحتاج لمساعدة في كتابة سيرة ذاتية تحتوي على الكلمات الدلالية التي يبحث عنها أصحاب العمل؟