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Audit & Assurance

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Opinions and news analysis, covering the world of audit and assurance.
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Displaying 1-10 of 121 results
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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.
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Exclusive Q&A: November 2025
  • Helpsheets and support
  • 14 Nov 2025
ICAEW’s Technical Advisory Service offers answers to some topical questions from auditors.
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Exclusive Audit and reporting updates: November 2025
  • Helpsheets and support
  • 14 Nov 2025
Resources and updates on proposed revisions to UK auditor reporting requirements, pointers on good practices and pitfalls in key areas of audit, alternates for sole practice auditors and ways to enhance your SoQM and annual evaluation.
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Exclusive Exploring the impact of new sustainability assurance standards on engagements
  • Article
  • 14 Nov 2025
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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Exclusive Auditing revenue – considerations for your next assignment
  • Article
  • 14 Nov 2025
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.
Displaying 1-10 of 121 results

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