Audit and Assurance Faculty publications
Technical guidance and best practice publications for auditors.
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This third edition of the guide provides a brief summary of the key sections in the Companies Act 2006 (the Act) which relate directly to the rights and duties of auditors. It covers the various types of reports issued by auditors in accordance with the Act.
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Group audits have been the focus of much international commentary in recent times and this has led to new EU requirements and the IAASB’s revised ISA 600.
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This publication is a practical guide to the audit of related party relationships and transactions, providing suggestions in the form of a five-point action plan to improve audit quality in this area.
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In the light of increasing public interest in the quality of audits, the faculty considers that the audit of related parties is an area where further improvements in audit quality and efficiency can be achieved.
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This publication is an international version of the faculty's guide on quality control for audit firms.
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A practical guide for firms on the clarified ISQC (UK and Ireland) 1.
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In this booklet, we highlight key issues around the assurance of sustainability information using a series of questions and answers
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This guide to International Standards on Auditing is designed to help firms in all jurisdictions meet the challenge presented by the clarified ISAs.
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This Spanish version of the guide to International Standards on Auditing is designed to help firms in all jurisdictions meet the challenge presented by the clarified ISAs.
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This guide is designed to help medium-sized and smaller firms meet the challenge presented by the clarified ISAs.
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Provides practical examples of audit documentation additional to those included in PN26 (Revised) which are based on a charity.
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ICAEW staff and volunteers are working with representatives of the main clearing banks and the BBA to ensure that the procedures contained in PN16, Bank reports for audit purposes (Revised) (revised PN16) work as smoothly as possible.
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Helps business and their stakeholders to understand the nature of external assurance, to identify business needs and expectations that could be met by external assurance and to solicit feedback based on practical experience.
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Examines the types of non-financial information on which external assurance reports are currently provided and considers further opportunities for practitioners in this area.
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The purpose of this publication is to provide members of the faculty with an overview of the Audit and other Technical Releases and guidance that are available and relevant.
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This Practical guide provides a concise summary of chartered accountant services on financial information.