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Audit and Beyond December 2016

View the articles from the December 2016/ January 2017 issue of the Audit and Assurance Faculty magazine.

John Selwood's Q&As

The new FRC Ethical Standard was a hot topic of conversation at recent faculty roadshows. John considers some of the questions this prompted.

Old hands and new tricks

An extended audit report can tell a compelling story while demonstrating and showcasing the value of your audits, say Jayne Kerr and Phil Lenton.

Perceptions of progress

Our virtual roundtable on the future of audit and assurance highlighted some important emerging developments. Lesley Meall takes a look at some different perspectives.

Terms of endearment

FRS 102 can still throw up fresh audit issues. Audit & Beyond considers some of the practical problems for auditors around loans to an entity from a director, shareholder or parent.