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Audit & Beyond June 2015

Audit and Assurance Faculty magazine articles June 2015.

Peeling the onion

The transition to FRS 102 will be challenging for auditors – and audit entities. Audit & Beyond sought John Selwood’s expertise to peel back the layers of complexity.

Predicting the future

Audit files could benefit from better consideration and documentation of going concern, as Adrian Gibbons explains.

Under the skin

All audit firms may learn from the FRC’s response to the new extended audit reports. Katharine Bagshaw outlines its findings.

On the committee

The Audit & Assurance Faculty exists thanks to a wide range of practitioners. Here we outline the various committees whose hard work in individual areas makes up the whole.

John Selwood's Q&As

This month, John follows up on some questions about valuations and ethical considerations from his recent webinar on auditing financial statements prepared under FRS 102.