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Latest news

Welcome to the Audit and Assurance Faculty latest news page. Here we list our newest articles and publications.

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Assurance mapping

Audit and Assurance Faculty

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

FRC Ethical Standard Practical Challenges

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In this webinar, the BDO Ethics team will share their experiences of implementing and interpreting key provisions of the FRC Ethical Standard.

Worthwhile or wasteful: understanding the value of external confirmation

Join Confirmation.com’s International President, Dave Malone, and UK Account Manager, Kyle Gibbons, as they shed light on the above questions, discuss best practices for an independent confirmation process, and argue for the continued value of audit evidence obtained through robust, third-party confirmations.

Scepticism: the practitioners' take

Professional scepticism is central to the work of auditors and yet audit regulators and others continue to express concerns that auditors are not sufficiently sceptical. This report explores what auditors and other stakeholders think about how it can be enhanced and who is responsible for it.

How to audit culture

Audit & Assurance Faculty

This practical guide outlines the eight steps to follow to conduct a successful internal audit of culture.

How do you audit a robot?

Internal Audit Panel

Guidance for internal auditors on providing assurance over robotic process automation (RPA). The ICAEW’s Internal Audit Panel outline the key risks for organisations in implementing RPA and how internal audit can mitigate these risks. ICAEW members can download more detailed guidance.

Auditing estimates: practical help for auditors

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Access resources on auditing accounting estimates to help you understand your current responsibilities and deal with practical challenges. You’ll also find information on recent developments that will help you to prepare for changes in requirements, in the light of IAASB’s project to revise ISA 540.

2018 ICAEW representations

Read the latest representations ICAEW has made to governments and other bodies on behalf of our members. Access them here in order of release.