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Audit & Beyond, April 2013

Audit and Assurance Faculty newsletter articles April 2013.

Getting the right assurance

Fewer entities are engaging firms to audit their financial statements but stakeholders still look for reassurance. Rachel Fielding explains the possibilities offered by assurance reviews.

Devil in the detail

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You may be approaching audit with a sceptical mind, but are you demonstrating this in your audit files? Lesley Meall outlines how the Quality Assurance Department (QAD) reviews have identified some common areas of weakness.

Ethics made easy

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Professional ethics can often be far from straightforward. But the Ethics Advisory Service cn help, as Nicky Swaisland explains.

Demonstrating professional scepticism

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Demonstrating and documenting professional scepticism in every aspect of every audit is not without its challenges, as John Selwood highlights in this month's Q&A.