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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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Hot topics and tips for 2026 audits

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The audit of groups and components, external confirmations, sample size caps and rule changes on company and LLP size limits will be on the minds of auditors during 2026. Peter Herbert shares some helpful reminders and insights.
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Taking a structured approach to substantive analytical procedures

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Graham Gardner explores the five elements that form the foundation of effective substantive analytical procedures.
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Kick-start the new year

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Make the most of your Audit and Assurance Faculty resources during 2026.
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