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Opinions and news analysis, covering the world of audit and assurance.
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Displaying 1-10 of 124 results
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Exclusive Revenue recognition: navigating the five-step model
  • Article
  • 21 May 2026
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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Exclusive Building trust and readiness for sustainability assurance
  • Article
  • 21 May 2026
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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Exclusive Auditing in adversity: practical considerations for auditors
  • Article
  • 21 May 2026
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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Exclusive A conversation with Nigel Sleigh-Johnson
  • Article
  • 27 Mar 2026
After more than a quarter of a century at ICAEW, Nigel Sleigh-Johnson, Director of Audit and Corporate Reporting, stepped out of Chartered Accountants’ Hall for the last time in January. Here he shares his insights on how the profession has transformed, what hasn’t changed nearly enough and takes a look towards the future.
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Exclusive Audit and tech – where are we now?
  • Article
  • 27 Mar 2026
Technology is rapidly transforming the audit and assurance landscape. What have regulators, standard-setters, professional bodies and others been doing to keep pace? And what can we expect from 2026?
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Exclusive Executing effective substantive analytical procedures
  • Article
  • 27 Mar 2026
Graham Gardner outlines how well-designed substantive analytical procedures should be executed, refined and evaluated in practice.
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Exclusive Kick-start the new year
  • Article
  • 19 Jan 2026
Make the most of your Audit and Assurance Faculty resources during 2026.
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Exclusive Taking a structured approach to substantive analytical procedures
  • Article
  • 19 Jan 2026
Graham Gardner explores the five elements that form the foundation of effective substantive analytical procedures.
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Exclusive Hot topics and tips for 2026 audits
  • Article
  • 19 Jan 2026
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.
ICAEW Audit & Beyond Q&A question answer 3D illustration of cubes wood blocks
Exclusive Q&A: November 2025
  • Helpsheets and support
  • 14 Nov 2025
ICAEW’s Technical Advisory Service offers answers to some topical questions from auditors.
Displaying 1-10 of 124 results

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