The role of bank confirmations in audit is changing. So are methods of submitting and responding to requests. Katharine Bagshaw explores how.
Audit & Beyond October 2015
View the articles from the October 2015 issue of the Audit and Assurance Faculty magazine.
Handling materiality can be a challenge when performing an assurance engagement on non-financial information. John Ward offers some valuable advice.
Appointing or being an emergency alternate can be challenging, particularly for sole practitioners. Lesley Meall explores some of the difficulties.
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.