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Audit & Beyond, September 2013

Audit and Assurance Faculty magazine articles, September 2013.

Beyond boilerplate

Auditor reporting for listed companies is going through one of the biggest changes for decades. Ian Connon and Hugh Morgan consider the objectives and challenges of the revised ISA 700.

Challenging assumptions

Auditing accounting estimates effectively is as important for many small entities as it is for large ones, as Philip Lenton highlighted during his external audit lecture.

Credibility counts

As chartered accountants, we are in a powerful position: we have the tools and expertise to enhance the trustworthiness of business information.

John Selwoods Q&A - FRS 102 and the new UK GAAP

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The transition to the new UK GAAP and FRS 102 prompted an interesting question during the recent roadshows of the Audit & Assurance and Financial Reporting Faculties. This month we focus solely on the role auditors might play during this change.