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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 118 results
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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.
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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.
ICAEW Audit & Beyond Q&A question answer 3D illustration of cubes wood blocks
Exclusive Q&A: September 2025
  • Helpsheets and support
  • 12 Sep 2025
ICAEW’s Technical Advisory Service offers answers to some topical questions from auditors.
speakers pole blue sky ICAEW audit news
Exclusive Audit and reporting updates: September 2025
  • Helpsheets and support
  • 12 Sep 2025
Group audit guidance, alternates for sole practice auditors, conducting sustainability assurance engagements, ways to safeguard audit quality, plus other practical and technical resources.
Displaying 1-10 of 118 results

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