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Audit & Beyond

A collection of topical features and opinion pieces on audit and assurance, plus all the latest news and developments.


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Assessing the reliability of a forecast

The reliability of management forecasts is a key consideration for auditors. Andrew Paul shares reminders on requirements and tips for times of uncertainty.
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Scepticism and challenge

All auditors want to apply professional judgement with scepticism and appropriate management challenge, but which key attributes and elements should be the focus of this never-ending quest?
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Retaining talent: the big issue for audit firms

Whether you think of it as the Great Resignation, the Great Reshuffle or simply a Great Big Pain, staff retention and turnover have recently become more of an issue for audit firms.
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Faculty news

Stay on top of recent Audit and Assurance Faculty developments, as well as recent and upcoming faculty webinars and other important events for your diary.

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ICAEW’s Technical Advisory Service offers answers to some topical questions.

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The archive

Browse Audit & Beyond content from 2022 and earlier.