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Audit and Beyond, October 2013

Audit and Assurance Faculty magazine articles, October 2013.

Cold snap

Many sole practitioners and small firms may need an external cold file review before the end of 2013 to comply with UK Audit Regulations. Lesley Meall explains why.

Industry understanding

Auditors are sharing their specialist market knowledge in a series of Audit Insights reports that capture more of the value of audit. Lesley Meall reports.

Inspiring the next generation

The AuditFutures University project is encouraging young people to discuss the future of the audit profession. Project manager Martin Martinoff shares some of its key achievements so far.

Oiling the cogs

Computer systems can’t replace professional judgement. But automating and improving processes can boost quality and efficiency in smaller entity audits, as Phil Cowperthwaite outlines.

Communications with management - Q&A

Written communications with management and those charged with governance are not always straightforward. Do auditors always know exactly who they should be writing to and do the recipients always understand what they are sent? John Selwood has the answers.