ICAEW.com works better with JavaScript enabled.

Audit & Beyond December 2015 / January 2016

View the articles from the December 2015 / January 2016 issue of the Audit and Assurance Faculty magazine.

Not just another year

Henry Irving, head of the Audit & Assurance Faculty, looks back on 2015 and forward into 2016.

Assessing the threats

Before helping audit entities with their transition to FRS 102, auditors must consider the self-review threat and the management threat. Val Steward outlines why and how.

Closing the gap

Audit & Beyond pulls together everything you ever wanted to know about the new UK GAAP – well, almost everything.

To the letter

Engagement letters and other client communications need updating to reflect new UK GAAP terminology, and to remind clients of their responsibilities. Lesley Meall conducts an impact assessment.

John Selwood's Q&As

The small companies regime is raising questions among auditors. John Selwood answers the most pressing questions regarding UK GAAP.