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Risk management

Access articles, webcasts and other resources on risk management.

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Library resources

ICAEW's Library and Information Service hosts a selection of books, articles, links and guides on risk management, reputation management, business insurance and business continuity planning.

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Standards and guidance

A comprehensive list of standards and guidance covering external assurance engagements. Find out which standards apply for engagements by subject area, as well as information on individual standards and the practical application of guidance to assurance engagements.

Subject matter

An appropriate subject matter is one of the five elements of an assurance engagement required by ISAE 3000. This guidance looks at the questions practitioners should ask to identify which aspects of a subject matter to focus on in an engagement.

Define the problem

Often the second stage of an assurance engagement is a discussion on diagnosing the nature of the problem, and identifying exactly where increased credibility could add value.

Assurance decision

The problem has been defined and (a) solution(s) suggested. At this stage the person responsible for the information should have all the information they need to make a good assurance decision.

Fieldwork and analysis

After the engagement letter has been signed, the next stage of any assurance engagement is to discuss the practicalities of the fieldwork to be undertaken. This analysis will generate the substantive evidence that is necessary for a reliable, high quality assurance engagement.

Engagement letter

When an assurance engagement has been scoped out and both parties are ready to go ahead, an engagement letter is drawn up.

Brexit checklist

Read our checklist to help you develop a contingency plan, and take key actions in time for the UK exiting the EU in 2019.

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