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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.

Displaying 1-8 of 8 results
How to report on irregularities, including fraud, in the auditor’s report - Guide for auditors reporting for the first time
  • Helpsheets and support
  • 01 Apr 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.
Auditor’s reports: can auditors use an electronic signature?
  • Article
  • 13 Jul 2020
Among the many challenges for auditors still working from home during the COVID-19 crisis is the act of signing auditor’s reports on financial statements.
Exclusive Duty to report to the charity regulator(s)
  • Helpsheets and support
  • 01 Jul 2019
Technical helpsheet issued to highlight the circumstances in which charity independent examiners, auditors and trustees have a duty to report to the charity regulator(s).
Exclusive Audit reports - going concern
  • Helpsheets and support
  • 24 Sep 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.
Exclusive Audit reports – modified opinions, emphasis of matter and other matter paragraphs
  • Helpsheets and support
  • 01 Sep 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.
The Audit Report and Auditors Duty of Care to Third Parties - Revised (TECH 01/03 AAF)
  • Technical release
  • 21 May 2018
  • PDF (561kb)
Guidance for auditors on the audit report. Updated in May 2018, it assists auditors in managing the risk of inadvertently assuming a duty of care to third parties in relation to their audit reports.
Exclusive Reporting in an ISA audit
  • Helpsheets and support
  • 24 Oct 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.
Exclusive Audit reports - overview
  • Helpsheets and support
  • 01 Jun 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)).
Displaying 1-8 of 8 results