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Audit and Assurance technical releases

ICAEW technical releases are a source of good practice guidance on technical and practice issues relevant to the work of ICAEW Chartered Accountants, accountants and other professionals.

Issues for auditors arising from the implementation of FRS 102

This guidance is restricted to ICAEW members, students, Audit and Assurance Faculty members and Faculties Online subscribers. Guidance for auditors on FRS 102 implementation. It covers ethics and FRS 102, what auditors should expect the entities they audit to be doing and what auditors themselves need to consider.

TECH 10/14AAF Receipt of information in confidence by auditors

Guidance that provides assistance for auditors when they receive information in confidence. It covers the requirements that apply in situations where the information might be relevant to the audit and the duty auditors have to those providing the information.

TECH09/13AAF Assurance review engagements

Guidance for practitioners carrying out assurance review engagements over historical financial statements in accordance with the International Standard for Review Engagements (ISRE) 2400 (revised). Replaces the ICAEW Assurance Service as set out in AAF 03/06.

Assurance Review Engagements on historical financial statements

Guidance for practitioners carrying out assurance review engagements over historical financial statements in accordance with the International Standard for Review Engagements (ISRE) 2400 (revised). Replaces the ICAEW Assurance Service as set out in AAF 03/06.

TECH10/12AAF Reporting to third parties

Guidance to assist professional accountants when asked to provide reports that have been requested by third parties. ICAEW Technical Release TECH 10/12AAF updates ICAEW Technical Release Audit 1/01, Reporting to third parties, originally issued in 2001.

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