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Audit reports - overview

Technical helpsheet issued to help ICAEW members understand the key changes to the audit reports for periods beginning on or after 17 June 2016.

Issued: June 2017
Last reviewed: September 2018

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members understand the key changes to the audit reports for periods beginning on or after 17 June 2016 under International Standards on Auditing (UK) (ISAs (UK)). This helpsheet covers entities that are not public interest entities and entities that do not voluntarily apply the Corporate Governance Code.