Audit and Beyond April 2020
In this issue: John Ward explores the main elements of scoping assurance engagements, Brush up with our new technical release on SRA account rules, What you need to know about the new Technical Release 01/20 on assuring service organisations' internal control procedures, Which areas are weakest according to QAD, Culture and behaviour can help identify fraud says Michelle Cardwell, John Selwood answers your questions in the audit clinic, Louise Sharp finds out whats on the horizon for 2020 and Chris Skinner looks at S172 statements on disclosure of capital allocation and dividend policy.
The moving parts of non audit assurance engagements
There's a lot to consider when scoping non-audit assurance engagements.
Stay up to date on SRA Accounts rules
Update your knowledge and understanding of the SRA Accounts Rules with our new Technical Release
Guaranteeing an assured performance with TECH 01/20
It's all change for the guidance on assuring service organisations' internal control procedures. Discover what's new in Technical Release 01/20
Room to improve on common audit weaknesses
A summary of which areas of weakness are most common when reviewing audit files.
Digging deep into culture and behaviour to tackle fraud
Focusing on culture and behaviour may help auditors to identify fraudulent financial reporting.
John Selwood's audit clinic
Answers to questions on 2019 revisions to ISAs (UK) affecting all audits and all auditor's reports.
A view for what's ahead for auditors this year and beyond
A recent gathering of training providers offers insights into what's on the horizon for auditors, says Louise Sharp
Meeting disclosures demands with s172 statements
Chris Skinner explores the shift in expectations around disclosure of capital allocation and dividend policy.