Publications and technical material

ISAs Publications and technical material

ICAEW

Auditing in a group context: practical considerations for auditors

The Audit and Assurance Faculty has issued a revised publication on group audits which updates the previous (November 2005) publication and looks ahead to UK implementation of the IAASB's clarity ISA 600.

The publication has been issued because of:

  • The abolition of the group accounts exemption for medium-sized companies
  • The UK implementation of the Statutory Audit Directive
  • The APB's revised ISA (UK and Ireland) 600 Using the Work of Another Auditor

The guide describes special considerations for auditors at each stage of the group audit's cycle.

CCAB Training Providers Forum 2009

ISA resources

The CCAB Training Providers Forum was held on 11 November 2009 and it has made available the slides and other technical material from the event.


International Auditing and Assurance Standards Board (IAASB)

ISA modules

Developed by IAASB staff, each of these modules explains the key principles of, and major changes in, individual ISAs, including the implications for audits of small- and medium-sized entities. These focus on some of the new and more significantly revised ISAs.

Applying ISAs proportionately with the size and complexity of an entity

The publication highlights how the design of the ISAs issued under the Clarity Project enables them to be applied in a manner proportionate with the size and complexity of an entity. The publication is particularly relevant to those who audit, or oversee the audits of, small- and medium-sized entities.


International Federation of Accountants (IFAC)

Guide to quality control for small- and medium-sized practices

This guide provides non-authoritative guidance on applying the redrafted ISQC 1. It is a supplement to help practitioners understand and consistently implement this standard within their firms when developing a system of quality control for audits and reviews of financial information, and other assurance and related service engagements.


Auditing Practices Board (APB)

APB staff paper: Summary of changes in the new ISAs (UK and Ireland)

This paper has been prepared to assist those seeking to understand the main changes that have recently been made to the International Standards on Auditing (ISAs) (UK and Ireland).


European Federation of Accountants (FEE)

Policy statement on International Standards on Auditing

It is designed to explain the background to the development of IAASB ISAs, explain the IAASB due process for the drafting and completion of ISAs, comment on the IAASB’s recently completed Clarity Project, look at the requirements of the European Statutory Audit Directive, consider the practical issues relating to the use of ISAs, particularly in relation to Small- and Medium-sized Entities (SMEs), and reflect the views of the International Federation of Accountants (IFAC), IAASB and FEE on the implementation of ISAs.