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The assurance process

Practical guidance for practitioners and clients on the provision of non-audit assurance services - both internal and external - covering scoping, fieldwork and reporting, as well as governance. Resources include an online glossary of common assurance terms.

The Assurance Sourcebook

The Assurance Sourcebook is a practical guide to the fast-developing world of assurance and accounts review, bringing together guidance and experience from a wide range of sources and covering every stage of an assurance engagement.

Assurance glossary

Definitions of the key words, acronyms and concepts used in relation to assurance engagements, compiled by ICAEW members working in the assurance sector.

Access to controls reports

This article provides a brief explanation of who should be able to view reports on internal controls of service organisations and the assurance reports thereon (hereafter, ‘controls reports’) and how difficulties in arranging access can be overcome.

Assurance mapping

Assurance maps can be a powerful tool providing great insights for boards, senior management and audit committees. Here the Audit and Assurance Faculty provides an introduction to the concept of assurance maps and the benefits to various stakeholders.

Guidance for skilled persons reviews

ICAEW’s guidance to help chartered accountants and other professionals who are asked to report under Section 166 (s166) and Section 166A (s166A) of the Financial Services and Markets Act 2000 (FSMA), as amended by the Financial Services Act 2012 (FS Act).

Internal Audit

Access International IA standards and recent thought leadership papers relating to internal audit.

Management of risk and liability

The Audit and Assurance Faculty has published guidance to assist accountants in managing their risk and liability when undertaking assurance engagements.