SRA Accounts Rules changes mean greater focus on risk assessment and judgement, says Louise Sharp
Audit and Beyond May 2016
View the articles from the May 2016 issue of the Audit and Assurance Faculty magazine.
Accountants’ reports can be an opportunity for auditors to develop new revenue streams and provide valuable services to clients. Audit & Beyond outlines the options, the issues to think about and the support available from ICAEW.
The Financial Reporting Council has spent much of the last year consulting on its Ethical and Auditing Standards. Mark Babington explains the changes.
Ruth Ward joins faculty volunteers on an exploration of the brave new world of audit by choice.
John reminds us why going concern is important and explores some emerging ethical and independence challenges.