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Audit & Beyond October 2015

View the articles from the October 2015 issue of the Audit and Assurance Faculty magazine.

Banking on IT

The role of bank confirmations in audit is changing. So are methods of submitting and responding to requests. Katharine Bagshaw explores how.

Materiality matters

Handling materiality can be a challenge when performing an assurance engagement on non-financial information. John Ward offers some valuable advice.

Small practice, big responsibility

Appointing or being an emergency alternate can be challenging, particularly for sole practitioners. Lesley Meall explores some of the difficulties.

John Selwood Q&As

Questions about the audit implications of FRS 102 simply won’t go away. This time John Selwood deals with some of the broader issues that auditors are encountering.