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Reporting and completion

Access practical resources on auditor reporting and completion to help understand auditors’ responsibilities in this area and the requirements of International Standards on Auditing (ISAs). These resources include practical guides and articles on audit reports, and other helpsheets to help deal with the challenges that may arise.

How to report on irregularities, including fraud, in the auditor’s report - Guide for auditors reporting for the first time

01-04-2021

For periods commencing on or after 15 December 2019, all auditors (where ISAs (UK) apply) are required to explain in the auditor’s report the extent to which the audit was considered capable of detecting irregularities, including fraud. This guide from ICAEW’s Audit and Assurance Faculty provides practical considerations for auditors who are required to report on irregularities, including fraud, for the first time.

How to report an emphasis of matter under COVID-19: a guide for auditors

Technical Advisory Services 05-08-2020

An auditor may conclude that a matter disclosed in the financial statements is so important that it is fundamental to users’ understanding of those financial statements. In this case an emphasis of matter paragraph will be included in the auditor’s report, which draws the reader’s attention to the entity’s disclosures.

Audit reports - going concern

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Technical Advisory Services 24-09-2018

Technical helpsheet issued to help ICAEW members understand the International Standards on Auditing (UK) (ISAs (UK)) requirements in relation to going concern and the impact the various different situations have on the auditor’s report.

Audit reports – modified opinions, emphasis of matter and other matter paragraphs

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Technical Advisory Services 01-09-2018

Technical helpsheet issued to help ICAEW members to identify the various changes that may need to be made to audit reports under International Standards of Auditing (UK) where there is a modified opinion, emphasis of matter or other matter paragraph.

Reporting in an ISA audit

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International Accounting and Auditing 24-10-2017

IAASB issued a suite of revised and new auditor reporting standards (ISAs) addressing the audits of complete sets of general purpose financial statements in 2015. The changes mainly focus on increasing transparency about the audit performed. This guide outlines the key requirements for auditors.

Preparing an audit report for a charity

Audit and Assurance Faculty 07-09-2017

This guide is designed to explain the main changes that are needed to the audit report of a charity that does not prepare group financial statements.

Preparing a non-statutory audit report

Audit and Assurance Faculty 04-09-2017

This guide is designed to explain the main changes that are needed to be made to the company examples in the FRC’s Compendium of illustrative auditor’s reports. This guide applies to opinions issued in accordance with ISAs (UK) for entities other than companies where there is no statutory or regulatory requirement for an audit to be undertaken.

Audit reports - overview

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Technical Advisory Services 01-06-2017

Technical helpsheet issued 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)).