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Audit & Beyond April 2015

Audit and Assurance Faculty magazine articles April 2015.

Beneath the surface

Many different topics and focuses can be assured using attestation and direct reporting, explains John Ward

Focus on relevance

Audit quality and efficiency are not mutually exclusive on smaller entity audits, as Christiana Diola and John Selwood explain

Impact assessment

Are UK audit reports about to change again? Katharine Bagshaw considers the possibilities

John Selwood Q&As

This month John returns to the thorny audit issues arising from the transition to FRS 102 and the useful economic life of goodwill.