Author archives: admin

Isabelle Campbell shares tips on staying positive under the pressure of the year-end period. Plus a round-up of wellbeing resources from CABA and ICAEW.

Setting audit materiality during the coronavirus crisis can be challenging, with considerations including alternative benchmarks, evaluation of misstatements and increased risk of fraud. Louise Sharp, Technical Manager at the Audit and Assurance Facult…

Blockchain technology offers continuous, real-time accounting, makes fraud more difficult and will be a valuable tool for all stakeholders. Alexis Nicolau argues its importance for the audit profession and its future.

This guide is designed to explain the main changes that are needed to the separate audit reports of a group and parent company compared to that of a company only.

A comprehensive list of standards and guidance covering external assurance engagements. Find out which standards apply for engagements by subject area, as well as information on individual standards and the practical application of guidance to assuranc…

COVID-19 is having a profound effect on many businesses and we can expect to see this continue into future financial reporting periods. Whether businesses are experiencing a temporary downturn as a result, or more radical changes, COVID-19 is likely to…

In October 2020 the Audit and Assurance Faculty held its first global, virtual, cross-faculty event, Going concern and resilience: lessons learned from COVID-19. It offered answers to some of the big audit and financial reporting questions that auditor…

Our roundup of regulatory news.

John Selwood focuses on some of the many questions around audit reports, going concern and COVID-19 issues.

Members working in or with the public sector will find ICAEW’s specialist resources more valuable than ever in the pandemic.