ICAEW.com works better with JavaScript enabled.

Who should watch Without Question?

Without Question is a useful training tool for audit teams working with demanding clients and shareholders with differing agendas and interests.

ICAEW training films can support a wide range of members and stakeholders in the accountancy profession including sole practitioners, 'Big Four' firms, universities, schools, non-executive directors’ (NED) groups, accountancy bodies and banks, both in the UK and internationally. The films can be watched as standalone pieces of content. However, for firms who wish to use the films to train their staff, we also provide supporting training materials which facilitators can use to design learning programmes and facilitate discussions on the topics raised.

The training framework which accompanies each film is designed to enhance the learning experience and ensure that the films are used effectively to maximise educational benefits.

Who should watch Without Question?

Without Question is designed for use by audit and accountancy firms, companies and universities around the world. With its focus on professional scepticism, it provides useful training to enhance both technical understanding and soft skills, including reinforcing and developing critical judgement.

Accountancy firms and in-house teams

Watching Without Question and taking part in a training workshop can count towards auditors’ and accountants’ continuing professional development (CPD) training. The film is ideal for audit training, but it also covers a wide range of general issues that all accountants face in their daily working lives.

  • Reliance on experts
  • Reassessment of risk throughout an engagement 
  • Social media policies
  • Quality of audit evidence
  • The reputational and financial risks of aggressive tax planning 
  • Dealing with demanding/domineering clients and unreasonable deadlines
  • Supervision and review of work

Board directors

Without Question provides an innovative learning experience for board directors by bringing to life common issues and situations. Topical issues for discussion can include the following.

  • Challenges of working with a dominant chief executive
  • Balancing sustainable development with maximising profits
  • Remuneration of executives and the basis for their bonus awards
  • Prior year or current year adjustments
  • Degree of disclosure of contingent liabilities

Universities and students

By immersing students in realistic working environments that they won’t yet have experienced, Without Question helps engage them in discussing key challenges they are likely to face during their careers. Teachers can use it to demonstrate realistic scenarios.

  • Show how companies, boards and directors operate in practice
  • Develop students’ commercial awareness
  • Highlight the importance of ethical behaviour, accountability and professional scepticism
  • Emphasise the need for robust quality checking and interrogation of information
  • Demonstrate how to manage difficult client relationships