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Audit and Assurance Faculty publications

Technical guidance and best practice publications for auditors.

Auditing groups: a practical guide SUPPLEMENTARY MATERIAL

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This supplementary material to the ICAEW publication: 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).

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