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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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