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Audit and Beyond May 2016

View the articles from the May 2016 issue of the Audit and Assurance Faculty magazine.

Assessing the risks

SRA Accounts Rules changes mean greater focus on risk assessment and judgement, says Louise Sharp

Report something

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.

Sourcing a new standard

The Financial Reporting Council has spent much of the last year consulting on its Ethical and Auditing Standards. Mark Babington explains the changes.

The way forward

Ruth Ward joins faculty volunteers on an exploration of the brave new world of audit by choice.

John Selwood Q&As

John reminds us why going concern is important and explores some emerging ethical and independence challenges.