International Standards on Auditing for smaller and less complex entities are rising up the agenda.
Audit & Beyond December 2018
View the articles from the December 2018/January 2019 edition of Audit & Beyond.
The UK statutory audit market may work well as a whole, but reforms are needed to enhance both this and audit quality, says Nigel Sleigh-Johnson
Enhance the effectiveness and quality of the audit of pension balances and disclosures with practical tips and technical insights from Josephine Lunt and Helen Perkins
John tackles some tricky topics, including external property valuations and appropriate levels of audit engagement partner involvement.
Threats to the objectivity and independence of a firm can relate to its eligibility as a registered auditor.
Brexit-related disclosures in annual reports and accounts from some of the largest UK companies may be helpful to smaller audit entities and firms.
Highlight the value of assurance by demonstrating the benefits of assurance maps, with practical tips from Amarjit Atkar and John Ward