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Opinions and news analysis, covering the world of audit and assurance.
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Displaying 1-10 of 131 results
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Exclusive Root cause analysis: applying the five whys
  • Article
  • 24 Sep 2026
Cheryl Powick and Moyra Vipond illustrate how the five whys model can be used to perform root cause analysis and be adapted to most audit quality issues.
ball made from rubber bands
Exclusive Behind the scenes of international standard setting: key reflections
  • Article
  • 24 Sep 2026
Helen Pierpoint reflects on observing the IAASB’s quarterly board meeting in Germany, what it revealed about international standard setting in practice, and why it matters for UK auditors.
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Exclusive What does client use of AI mean for the audit?
  • Article
  • 24 Sep 2026
Jon Morris explains how client use of AI does not change the auditor's role but can shift their focus and how they apply the existing framework.
Anna Hicks, Partner, Technical and Training at Saffery
Exclusive Auditing FRS 102: navigating key changes and risks
  • Article
  • 24 Jul 2026
The periodic review amendments to FRS 102 represent one of the most significant changes to UK and Irish GAAP in recent years. What do the key changes mean for auditors, and where are risks likely to emerge, especially in this period of ongoing uncertainty?
Photo of Jonathan Batchelor speaking at ICAEW's Audit and Assurance Conference, June 2026
Exclusive Not all root causes are equal
  • Article
  • 23 Jul 2026
Root cause analysis (RCA) – a key element of ISQM 1 – has become an increasingly important tool in firms' efforts to improve or maintain audit quality. But are we spending too much time finding causes and not enough time deciding what to do about them?
Photo of Sir Andrew speaking
Exclusive The role of the auditor in a changing world
  • Article
  • 23 Jul 2026
ICAEW’s Audit and Assurance Conference 2026 explored how the auditor’s role is evolving in response to economic uncertainty, technological disruption and changing stakeholder expectations. The conclusion was clear: while technology will transform audit, professional judgement is more important than ever.
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Exclusive Professional judgement in the age of AI
  • Article
  • 23 Jul 2026
From artificial intelligence (AI) and sustainability assurance to FRS 102 implementation and professional judgement, ICAEW’s Audit and Assurance Conference explored how auditors can continue to deliver quality and trust in an increasingly complex world.
Image of origami paper planes
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?
Image of collapsing house of cards
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.
Displaying 1-10 of 131 results

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