Clarified ISAs provide opportunities for practitioners in terms of efficiencies, better documentation, better reporting to clients, and enhanced audit quality overall. They also present challenges.
All of the material in this Right First Time space is written by practitioners, for practitioners and is intended to help practitioners performing medium-sized and smaller audits achieve the former by overcoming the latter.
The full ten-module publication is available by module or in full, free of charge to Audit and Assurance Faculty members by clicking on the links below. Non Audit and Assurance Faculty members can purchase the complete publication by clicking on the link for the complete publication. As an example of the content, Module 4 below is available for everyone to view.
To complement the Right First Time guide, the ISA Implementation sub-group produced a series of webinars based on individual modules within guide. The webinars are all stand-alone modules lasting between 10 and 20 minutes. They can be played on an individual or group basis to support firms' clarified ISA training programmes.
In this section you will find UK and international editions of faculty publications relevant to specific ISAs. We welcome suggestions for future publications which can be emailed to the faculty.
In this section you will find a series of articles.