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Changes to the auditing ethical standards

Author: Audit and Assurance Faculty

Published: 22 Jul 2020

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In December 2019, the FRC issued major revisions to its Ethical Standard and revised the UK auditing standards. These changes aim to strengthen auditor independence and prevent conflicts of interest.

This webinar explores these changes by focusing on:

  • Changes to the Ethical Standard
  • Other Entities of Public Interest (OEPIs)
  • The whitelist of services for PIEs and other restrictions
  • Third party test perspective change

Changes to auditing standards including:

  • compliance with laws and regulation;
  • evaluating going concern; and
  • changes to audit reports including reporting on irregularities

Broadcast on 23 July 2020

Webinar resources

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