Abstract
The Joint Policy Statement discusses the circumstances under which an actuary and an auditor would use the work of the other in carrying out their respective responsibilities with respect to financial statements. It describes the appropriate manner of interaction in carrying out their responsibilities, as well as proper disclosure of their responsibilities to readers of financial statements.
KEY WORDS: Accounting, Actuaries, Canadian Issues, Exams - Part 7C, Financial Reporting, Standard of Practice, Valuation Actuary.
Year
1991
Categories
Actuarial Applications and Methodologies
Accounting and Reporting
International Accounting Standards (IAS);
Actuarial Applications and Methodologies
Reserving
Publications
Joint Policy Statement