Audit and Assurance Faculty publications

Technical guidance and best practice publications for auditors.

  • FRS 102 implementation issues for auditors - A call to action

    15 Sep 2014 (Audit and Assurance faculty premium content:

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    Access is restricted to ICAEW members, students, Audit and Assurance Faculty members and Faculties Online subscribers. This leaflet summarises the high-level points in the ICAEW Technical Release TECH 13/14AAF. It is a call to action addressed to auditors to encourage them to take early action and to advise the entities they are auditing to start preparing for the transition to FRS 102 as early as possible, if they have not done so already.

  • TECH13/14AAF Issues for auditors arising from the implementation of FRS 102

    15 Sep 2014 (Audit and Assurance faculty premium content:

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    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 (includes supplementary material)

    13 Mar 2014 (Audit and Assurance faculty premium content:

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    This guide draws on the experience of auditors who have acted as both group and component auditors. However, it does not address all of the requirements of ISA 600 and is not, therefore, a substitute for reading and being familiar with those requirements, not is it a comprehensive guide to the application of ISA 600. This guide replaces and expands the faculty's publication, Auditing in a group context: practical considerations for auditor, published in November 2008.

  • By All Accounts New UK GAAP (special edition for Audit and Assurance Faculty members)

    29 Oct 2013 (Audit and Assurance faculty premium content:

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    This special edition, for members of the Audit and Assurance Faculty, provides an introduction to the changes that lie ahead for UK GAAP reporters as well as UK entities that currently apply IFRSs.

  • The audit of related parties in practice - international edition

    05 Mar 2012 (Audit and Assurance faculty premium content:

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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

    01 Jan 2011 (Audit and Assurance faculty premium content:

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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.

  • Quality control in the audit environment - international edition

    01 Jan 2011 (Audit and Assurance faculty premium content:

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    This publication is an international version of the faculty's guide on quality control for audit firms.

  • Quality control in the audit environment

    10 Feb 2012 (Audit and Assurance faculty premium content:

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    A practical guide for firms on the clarified ISQC (UK and Ireland) 1.

  • Sustainability Assurance: Your Choice

    01 Jan 2011

    In this booklet, we highlight key issues around the assurance of sustainability information using a series of questions and answers

  • Right first time with the clarified ISAs - international edition

    01 Jan 2011 (Audit and Assurance faculty premium content:

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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.

  • Right first time with the clarified ISAs - International edition/Spanish

    01 Jan 2011 (Audit and Assurance faculty premium content:

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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.

  • Right first time with the clarified ISAs

    01 Jan 2011

    This guide is designed to help medium-sized and smaller firms meet the challenge presented by the clarified ISAs.

  • Guidance on small charity audit documentation

    01 Jan 2011

    Provides practical examples of audit documentation additional to those included in PN26 (Revised) which are based on a charity.

  • Bank reports for audit purposes: Points to remember

    20 Jan 2011

    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.

  • Perspectives on Assurance: Engaging business

    01 Jan 2011

    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.

  • Assurance on non financial information: Existing practices and issues

    01 Jan 2011

    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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