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Audit and Beyond November 2017

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

Learning Curve

QAD reviews of audited FRS 102 financial statements highlight opportunities to improve audit quality. Jeffrey Barnes outlines some common areas of weakness.

Taking a view

Withdrawal of Practice Note 16 may have significant implications for approaches to the audit of bank and cash by some firms. Katharine Bagshaw and Phil Lenton consider why and how.

Under cover

The broader definition and scope of covered persons can lead to difficult decisions for auditors, says Jeremy Williams.

John Selwood's Audit Clinic

This month John shares two of the most interesting and unusual questions from delegates at recent faculty roadshows.