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Audit & Beyond March 2014

Audit and Assurance Faculty newsletter articles March 2014.

Good, better, best

Implementing ISQC 1 is challenging – and it’s meant to be. But the faculty is providing increased support through a series of webinars on audit quality, as Lesley Meall reports.

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.

Judgement calls

Voluntary compliance with the UK Corporate Governance Code varies, and so do interpretations of when extended auditor reporting requirements apply. Tim Copnell shares his perspective.

New frontiers

Many audit professionals are moving into uncharted territory and out of their comfort zone. Rachel Fielding gets practitioners’ perspectives on this brave new world of challenges and opportunities.

The comfort factor

Calls to the technical enquiry service increasingly relate to non-audit assurance queries. David Stevens shares some of the questions.