International Auditing Perspectives
Articles on the practice and regulation of audit and on auditing standards.
Audit planning and risk assessment
Support on effective planning activities crucial to achieving your audit objectives.
Practical guidance on recruiting, training and retaining auditors.
Fieldwork considerations and the response to risk
Practical assistance in a number of different areas when carrying out an audit and responding to the risks identified.
Helping you to master audit documentation.
Audit and technology
Exploring how technology, in particular, data analytics, will impact on the future of audit.
Practical help and case studies to support quality control in firms.
Support on the practical implementation of ISA 600 on group audits.
Dealing with the challenges when auditing related parties.
Reporting and completion
Practical assistance in completing the audit and auditor reporting requirements.
Research on the range of non-audit assurance tools available.
Topical issues in auditing and assurance.
Practice management and professional liability matters
This section contains articles, guidance, helpsheets and IAASB materials to support practitioners on recurring themes of focus.
Webinars and video events
Watch webinar recordings and live Google hangouts hosted by the Audit and Assurance Faculty.
Access International IA standards and recent thought leadership papers relating to internal audit.
Professional scepticism is an attitude that includes a questioning mind, being alert to conditions which may indicate possible misstatement due to error or fraud, and a critical assessment of audit evidence.