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Audit & Beyond July/August 2014

Audit and Assurance Faculty newsletter articles July 2014.

Beneath the top line

The latest Audit Insights report adds construction to the list of sectors to benefit from the profession’s expertise and experience – and now members of the faculty can benefit too, as Louise Sharp explains.

Evolution or revolution?

Panellists at the last Audit Quality Forum debated the role of auditors in making annual reports more reliable. Lesley Meall shares their perspectives.

John Selwood’s Q&As

Subsidiary company audit exemption, the provision of non-audit services to audit exempt companies, and preparing your own accounts can prompt some challenging technical, procedural and ethical questions.

On the record

From written communications with clients, to recording substantive tests and conducting audit completion reviews, the importance of adequate documentation simply cannot be over emphasised, as Michael Scott highlights.