Forthcoming topics

Forthcoming topics on re:Assurance.

Perspectives on assurance

A series of papers to stimulate dialogue with interested parties on the practical application and development of the International Framework for Assurance Engagements. The papers will be targeted to particular audiences; explaining the IAASB’s Framework; identifying areas where there is a need for further work; stimulating policy debate; and considering the assurance needs of stakeholders such as business and other users of information.

Assurance on narrative reporting

Markets need both quantitative and qualitative information. Where information is presented in non-financial terms, how can its credibility be reliably assessed? The paper will examine existing assurance practices in this area and will consider potential difficulties in meeting the expectations of users of such information.

Third party assurance

Business enterprises increasingly rely on external networks. To streamline operations or to obtain specialist skills, businesses often use the services of third parties. However, reliance on third parties can lead to uncertain relationships and risks related to cost, quality and compliance with contractual terms. This publication will consider the practical role of chartered accountants in providing assurance services to facilitate effective business relationships with third parties.

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