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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 revenue – dealing with the risks

  • Article
  • Andrew Paul
The audit of revenue offers opportunities for many firms to improve the quality of their audit work. Andrew Paul shares reminders on some key themes and considers what a good approach to auditing revenue might look like.
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AI: a larger firm’s perspective

  • Article
  • Konrad Bukowski-Kruszyna
Artificial intelligence is transforming the audit profession. Here, Konrad Bukowski-Kruszyna shares insights into key application areas at his firm and how all firms can adopt AI responsibly.
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UK guidance for audits of smaller and less complex entities

  • Article
  • ICAEW
Firms may want to consider the proposed FRC ‘Guidance for audits of smaller and/or less complex entities’ and have their say on the consultation.
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Regulars

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Auditing and reporting updates: September 2025

Group audit guidance, alternates for sole practice auditors, conducting sustainability assurance engagements, ways to safeguard audit quality, plus other practical and technical resources.

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Q&A: September 2025

Our Technical Advisory Service offers answers to some topical questions from auditors, on the new Code of Ethics; acting as a trustee for minors; and stock counts.

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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.

Summer 2025
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