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Audit and assurance

The Audit and Assurance technical area has information, guidance and events about the Audit and Assurance Faculty, clarified ISAs, working in the regulated area of audit, the future of audit, audit quality forum, gain audit rights in the UK, audit quality forum.

Join the Audit and assurance faculty

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Audit and assurance faculty

The Audit and Assurance Faculty is at the front of audit and assurance developments.


Audit and Assurance Faculty

About ICAEW's Audit and Assurance Faculty including governance, constitution, premium content, annual general meeting and committees.

Audit & Beyond

Audit & Beyond, the Audit and Assurance Faculty magazine.

Technical Updates

The technical updates cover publications issued by the Accounting Standards Board, International Accounting Standards Board, Auditing Practices Board, International Auditing and Assurance Standards Board and associated bodies.


Technical guidance and best practice publications for auditors


Find out more about the re:Assurance thought leadership programme.



The ICAEW promotes dialogue about assurance services through the re:Assurance initiative, and develops practical guidance to help practitioners navigate the new waters of assurance and accounts review.

Audit Exemption

Information and support to help small businesses, and their auditors, make an informed cost / benefit analysis of audit and alternative services.

Assurance: Practical guidance

The ICAEW is at the cutting edge of the developing assurance market, providing solid practical guidance to support members as they move into this new area.

The Assurance Sourcebook

The Assurance Sourcebook is a practical guide to the fast-developing world of assurance and accounts review, bringing together guidance and experience from a wide range of sources.

re:Assurance archive

Assurance engagements are supported by a range of IAASB and ICAEW technical documents. High level principles are set out in the 2004 IAASB International Framework for Assurance Engagements. These are developed in the IAASB International Standard on Assurance Engagements (ISAE) 3000, and later ISAEs, as well as by a series of ICAEW Technical Releases and supplements. This series of links directs a user to these key documents, as they were constituted in early 2012.

Clarified ISAs right the first time

Right First Time: by Practitioners, for Practitioners.


Clarified ISAs - Right First Time

The Audit and Assurance Faculty knows that practitioners who perform audits deserve help. Auditing standards, ISAs (UK and Ireland) are a substantial body of material to implement and the only people who can provide real help with this are practitioners with experience in this area. Everything in this section is written by practitioners, for practitioners.

Assurance practical guidance

Links to relevant International Standards, ICAEW guidance, technical releases.


Assurance: Practical guidance

The ICAEW is at the cutting edge of the developing assurance market, providing solid practical guidance to support members as they move into this new area.

Assurance options

Audit exempt organisations can choose from a range of services that add credibility to their financial statements. The assurance options leaflets explain each option in neutral terms. They also give some points to consider that are designed to help a business understand the reasons why each option might be useful.

Assurance: the journey

This concept paper is a contribution to the current debate on assurance over narrative reporting. It sets out four scenarios for assurance, our initial observations and challenges, and asks five challenging questions that will need to be addressed as we move forward.

Audit quality forum

Tackling the big issues and making public policy work.


Audit Quality Forum

ICAEW Audit and Assurance Faculty set up the Audit Quality Forum in 2004 at the request of the Secretary of State for Trade and Industry.

About the forum

The ICAEW Audit and Assurance Faculty convened the Audit Quality Forum in 2004. Its aim is to promote quality and confidence in corporate reporting

Reliability and the role of the auditor

Audited financial statements should be reliable. This simple statement reflects the fact that reliability matters to users of audited financial statements.

What's new

What's new, Audit quality forum

Global challenges

Find out more about the AQF’s Global Challenges series and download the prospectus and debate notes.


Find out more about the AQF's Evolution series and download the prospectus and debate notes.


Find out more about the AQF's Fundamentals series and download the prospectus and all six publications.

Shareholder involvement

Find out more about the AQF's Shareholder involvement series and download the prospectus and all five publications

Working in the regulated area of audit

Links to advice and guidance to help your firm remain compliant.


Become a registered auditor

This section explains what constitutes regulated audit work , what is meant by the term 'registered auditor' and what a firm needs to do to become a registered auditor.

Auditor liability

Auditor Limited Liability Agreements (LLA) are contracts designed to ensure that auditors are not pursued for excessive losses, just a reasonable proportion based on their responsibility.

Audit News - Issue 50 and beyond

Recent updates for audit registered firms. When an new issue is published, ICAEW notifies audit compliance principals and responsible individuals by email.

Gain audit rights in the UK

About ICAEW Audit Qualification.


Gain audit rights in UK

To gain audit rights, you need to hold an audit qualification such as the ICAEW Audit Qualification.

What is the AQ?

The AQ is a free qualification awarded to eligible ICAEW members.

How to apply for the 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.


Frequently asked questions about the Audit Qualification.

The future of audit

Find out more about what ICAEW believes is the future of audit.

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The future of audit

As the role of the auditor comes increasingly under the spotlight following recent global financial turbulence, ICAEW believes that it is vital that the accountancy profession re-examines the role of audit and assurance and comes up with constructive, practical ways which both can improve and continue to benefit businesses, the economy and society in the 21st century.

Audit insights

Auditors bring their knowledge of a market sector to the public.

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Audit Insights

Audit is a public interest activity. Audit reports build confidence in financial statements, and give credibility to companies, and comfort to their stakeholders. Companies also benefit from the insight that auditors have into business processes and the wider market environment.