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Fieldwork considerations and the response to risk

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 in their implementation. This section has a range of support materials to provide practical assistance to auditors in a number of different areas when carrying out audit fieldwork.

Relevant articles

Articles written by practitioners and ICAEW staff covering various aspects of audit fieldwork.

IAASB guidance, support tools and news

Guidance and support from the IAASB in the area of audit fieldwork.

Practical guidance and learning material

There are a number of publications in this section written by practitioners for practitioners, focusing on the biggest implementation challenges within the Clarified ISAs. There are also support materials focussing on different industry issues provided with the unique insights of practitioners.

Frequently asked questions in audit fieldwork consideration

Frequently-asked questions around audit fieldwork matters.