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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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Auditing in adversity: practical considerations for auditors

  • Article
  • ICAEW
Periods of sustained uncertainty are becoming a persistent feature of the business environment. We consider how auditors can maintain a disciplined and adaptive approach.
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Revenue recognition: navigating the five-step model

  • Article
Preparing for the new revenue recognition model is essential to ensure a smooth year end. Anna Hicks highlights factors that preparers and auditors should be aware of.
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Building trust and readiness for sustainability assurance

  • Article
As sustainability considerations become embedded into boardroom decision making, and more sustainability-related information is disclosed for external decision-making, a fundamental question remains: how can this information be trusted?
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