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Audit and Beyond December/January

View the articles from the December/January 2017/18 issue of the Audit and Assurance Faculty magazine.

Leap of faith

Small and medium-sized firms considering the potential of audit data analytics will learn a lot from Kreston UK members’ experiences, as Alex Peal and Lisa Leighton outline.

John Selwood's audit clinic

Attendees at the autumn 2017 roadshows have asked lots of challenging questions. John shares some you may find interesting.

Pace of change

Avoid confusion around the alternative provisions and exemptions for audits of smaller entities in the FRC Revised Ethical Standard, with clarification from QAD reviewer Henrietta Thompson.

Sharing insights

With the withdrawal of Practice Note 16, Katharine Bagshaw and Phil Lenton offer pointers on why and how some firms will need to consider the implications carefully.