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Audit & Beyond

A collection of topical features and opinion pieces on audit and assurance, plus all the latest news and developments.

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Exploring the impact of new sustainability assurance standards on engagements

  • Article
  • ICAEW
What will new sustainability assurance standards ISSA 5000 and IESSA mean for sustainability-related engagements, assurance practitioners and the existing standards framework for assurance, ethics and independence? Find answers in our Q&A overview.
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Practical advice for considering complexity in audit-relevant IT systems

  • Article
  • ICAEW
Audit & Beyond shares practical pointers and support resources for smaller firms on considering complexity in the audited entity IT environment.
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Auditing revenue – considerations for your next assignment

  • Article
  • Andrew Paul
Audit firms may want to review their approaches to the audit of revenue as they prepare for the 2025/2026 reporting season. Andrew Paul outlines topical considerations and reminds firms of some recurring audit quality themes.
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Regulars

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Auditing and reporting updates: November 2025

Proposed revisions to UK auditor reporting requirements, pointers on good practices and pitfalls in key audit areas, alternates for sole practice auditors and ways to enhance your SoQM.

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Q&A: November 2025

Our Technical Advisory Service offers answers to some topical questions from auditors, including on ceasing to hold office as an auditor, letters of support and exemption from preparing consolidated accounts.

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Technical news in brief

ICAEW's Audit and Assurance Faculty brings you the latest technical updates on developments in auditing and assurance, financial reporting and ethics.

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