What to look out for this year
Why an auditing standard for less complex entities is needed
Katharine Bagshaw, Technical Manager, Auditing Standards, says an auditing standard must be prioritised, and fast.
ISA 315 (Revised) Implementation tips
ISA 315 (Revised) Identifying and assessing risk is effective for audit of financial statements for periods beginning on or after 15 December 2021.
Looking ahead – hot topics and tips for 2021 audits
Join Peter Herbert for this webinar aimed at helping small and medium sized audit firms get ready for the 2020/21 reporting reason.
Auditing estimates: ISA 540
The requirements, challenges and practical resources for auditors.
Technical news in brief
ICAEW’s Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics.
Supporting audit quality
Access practical resources on key areas of the audit to help understand auditors’ responsibilities and the requirements of International Standards on Auditing (ISAs) and support audit quality. These resources include practical support to help auditors deal with the challenges that may arise.
Not the Spanish Inquisition
How do you demonstrate the required level of professional scepticism in practice? Adrian Gibbons highlights the importance of critically assessing audit evidence and adequately documenting it.
International Technical Updates April 2021
Our roundup of regulatory news.
Professional scepticism
These resources are intended to help auditors in applying and demonstrating a sceptical mind set in their audits.