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Audit & Beyond July/August 2016
View the articles from the July/August 2016 issue of the Audit and Assurance Faculty magazine.
Substantive analytical procedures can be a powerful tool for skilled and sceptical auditors who can avoid common deficiencies, Emma McDonough and Jon Morris explain how.
This time, John looks at a selection of FRS 102 questions he has been asked over the past month and revisits one of his previous Q&As on ethics.
Fiona Goh outlines the Financial Reporting Council’s new role and responsibilities for oversight of audit, and the changes behind it.