This webinar will provide attendees with an overview of ICAEWs recommendations for developing an audit and assurance policy, based on proposals included in Brydon’s report on the quality and effectiveness of audit.
The future of corporate governance
The UK government’s proposed reforms to corporate governance and audit are long overdue – but they are opening up a rare opportunity for genuine and long-lasting changes. Here’s why.
The importance of internal audit
Abigail Harper assesses the part internal audit plays in internal control and risk management, as it performs a health check on processes and procedures.
John Selwood question corner
John Selwood focuses on some of the many questions around audit reports, going concern and COVID-19 issues.
International Technical Updates February 2021
Our roundup of regulatory news.
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 auditors and preparers will be considering over the coming months.
COVID-19: determining materiality
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 impact how materiality in audits is determined by auditors and the choice of benchmarks used.
Standards and guidance
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 assurance engagements.
Preparing an audit report for a group: separate audit reports for the group and parent company
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.
Training, software and methodology providers’ meeting
The 2021 Training Providers’ Meeting included presentations and Q&A panels on upcoming revisions to ISAs UK and a monitoring session covering recent areas of focus