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Audit and Assurance Faculty publications

Technical guidance and best practice publications for auditors.

Issues for auditors arising from the implementation of FRS 102

This guidance is restricted to ICAEW members, students, Audit and Assurance Faculty members and Faculties Online subscribers. Guidance for auditors on FRS 102 implementation. It covers ethics and FRS 102, what auditors should expect the entities they audit to be doing and what auditors themselves need to consider.

Auditing groups: a practical guide SUPPLEMENTARY MATERIAL

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This supplementary material to the ICAEW publcation: Auditing groups: a practical guide, has been developed by the contributors to the guide and is designed to facilitate improved communications between group and component auditors.

The audit of related parties in practice - international edition

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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.

The audit of related parties in practice audit and assurance icaew

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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 strengthen audit quality in this area. It is set in the context of the significant change in approach that will be required under the revised ISA. It highlights the critical importance of planning the audit of related party relationships and transactions, the need to involve the entire audit team in this, to assign staff with the appropriate level of experience to audit this area and upfront discussions with the client to identify related parties.

Quality control in the audit environment - international edition

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This publication is an international version of the ICAEW Audit & Assurance Faculty guide on quality control for audit firms issued in September 2010. It takes into account recent developments, in particular the impact of the International Auditing and Assurance Standards Board's (IAAS's) clarified version of International Standard on Quality Control (ISQC1).

Right first time with the clarified ISAs - international version

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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. Clarified ISAs provide many opportunities for practitioners in terms of potential efficiencies, better documentation, better reporting to clients, and enhanced audit quality overall.