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Audit & Beyond February 2019

In this issue Geoff Swales outlines how all group audits will be affected by the FRC's latest guidance, Katharine Bagshaw explains why ICAEW is urging IAASB tot ake time with ISA 315 proposals and John Selwood tackles some tricky topics.

Cover story: Being a responsible individual
The role of an RI is more strategic; setting the direction of the audit, inputting into key risks and areas of judgement, and leading the engagement team.

Group audits and recent guidance
All group audits will be affected by recent Financial Reporting Council guidance on review of component auditors work.

Revising ISA 315
Proposals to revise ISA 315 will be far-reaching, so ICAEW is urging the IASSB to take the time to get it right.

Audit Clinic family relationships
The questions about auditor independence keep on coming. This time John focuses on some very tricky problems with family relationships. 

 

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Audit & Beyond February 2019

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