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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 95 results
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Exclusive Practical advice for considering complexity in audit-relevant IT systems
  • Article
  • 14 Nov 2025
Audit & Beyond shares practical pointers and support resources for smaller firms on considering complexity in the audited entity IT environment.
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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.
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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 UK guidance for audits of smaller and less complex entities
  • Article
  • 12 Sep 2025
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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Exclusive AI: a larger firm’s perspective
  • Article
  • 12 Sep 2025
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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Exclusive Auditing revenue – dealing with the risks
  • Article
  • 12 Sep 2025
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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Exclusive Write it right, write it once – the key to efficient audit documentation
  • Article
  • 14 Jul 2025
Good audit documentation tells the story of the audit. Here, Graham Gardner explores where auditors may be going wrong, the benefits of getting it right and what ‘good’ looks like.
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Exclusive AI: a smaller firm’s perspective
  • Article
  • 14 Jul 2025
Artificial intelligence is transforming the audit profession. Here, Luke Parker explores how this shift is empowering his firm.
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Exclusive Engaging with sustainability assurance
  • Article
  • 14 Jul 2025
Explore key insights on the emerging global sustainability assurance framework, with practical pointers from audit and assurance professionals in practice and standard setting.
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Exclusive Audit documentation – a lawyer’s perspective
  • Article
  • 15 May 2025
Poor documentation has hidden costs. Karen Eckstein shares some simple steps that auditors can take to avoid them.
Displaying 1-10 of 95 results

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