TECH 13/14 AAF Issues for auditors arising from the implementation of FRS 102
The Audit and Assurance Faculty has published important guidance for auditors on FRS 102 implementation, as part of the faculty's autumn 2014 roadshow, "Problems auditing the new UK GAAP".
TECH 13/14 AAF Issues for auditors arising from the implementation of FRS 102
Guidance for auditors on FRS 102 implementation. It covers ethics and FRS 102, what auditors should expect the entities they audit to be doing and what auditors themselves need to consider.
FRS 102 implementation issues for auditors - A call to action
This leaflet summarises the high-level points in the ICAEW Technical Release TECH 13/14AAF. It is a call to action addressed to auditors to encourage them to take early action and to advise the entities they are auditing to start preparing for the transition to FRS 102 as early as possible, if they have not done so already.
- Download the summary document: FRS 102 implementation issues for auditors - A call to action
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