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Audit & Beyond February 2014

Audit and Assurance Faculty newsletter articles February 2014.

Building confidence in business

Another increase in the small company audit exemption threshold is on the horizon. But the profession’s advice will remain vital to and valued by their small business clients, says Ruth Ward.

From weakness to strength

Firms of all sizes can improve the quality of their audits by addressing some of the weaknesses that are most commonly found during monitoring visits, says Lesley Meall.

Group dynamics

Group audits require thorough planning, efficient project management and effective two-way communication between group and component auditors. Hugh Morgan and Richard Gillin offer some practical guidance on getting them right first time.

Is it unauditable?

One of the case studies used during the Audit & Assurance Faculty roadshows has inspired a number of questions on how to deal with situations that are un-auditable.

Threats on the horizon

Although some cyber security breaches are inevitable, more must be done to mitigate risks, according to 'Audit Insights: Cyber Security'. Lesley Meall reports.