This Know-How Guide from ICAEW’s Audit and Assurance Faculty considers a selection of frequently asked questions about auditing remotely in light of the coronavirus pandemic. It may be updated or extended from time to time in response to events and mem…
Author archives: admin
Coronavirus (COVID-19) – An introduction to using electronic signatures to sign an audit report
Many auditors are working from home during the COVID-19 lockdown, and this presents logistical challenges for the signing of the auditor’s reports on financial statements.
How to apply for the Audit Qualification (AQ)
ICAEW’s Audit Qualification (AQ) is only available to ICAEW members and is free of charge. Please read through the following carefully to determine if the AQ is relevant to you and how you should apply.
Gaining audit experience outside the UK
Audit experience recognised under UK Companies Act.
Surviving audit busy season
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.
Determining materiality in a pandemic
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 trends
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.
Going concern and resilience: lessons learned from COVID-19
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…
International Technical Updates February 2021
Our roundup of regulatory news.
John Selwood question corner
John Selwood focuses on some of the many questions around audit reports, going concern and COVID-19 issues.