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Audit and Beyond June 2017

View the articles from the June 2017 issue of the Audit and Assurance Faculty magazine.

Classifying entities

Recent changes to Ethical and Auditing standards have introduced different entity classes. David Isherwood and Rupak Vasishta outline their characteristics and key impacts.

Critical mass

All firms can improve audit quality by focusing on some of the common shortcomings that regulators have found in their inspections.

Stop lying to auditors

Audit quality can be affected by false or misleading information. Christopher Arnull explores what might be done to discourage external parties providing this.

The evolving role of audit

The profession is in a state of flux as new technology and changing regulations shift the way business values audit.