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Audit & Beyond, November 2012

Audit and Assurance Faculty magazine articles, November 2012

Audit exemption under new regime

During the faculty roadshow on efficient and effective auditing for smaller entities, there were lots of delegate questions on the exact workings of audit exemption under the new regime from October 2012. Here are some interesting examples.

The heat is on

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If the question of whether to opt for a hot file review, a formal consultation or an engagement quality control review leaves you feeling spoiled for choice, relax. Andy Holton clarifies the differences and explains when and why these reviews are required.

Analyse this

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Auditors must be smart in determining when to use substantive analytical procedures, be skilled in their application, and demonstrate a high level of professional scepticism throughout, as Kate Acott and Janice Matthews outlined during their recent faculty lecture.