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Audit and Beyond - November 2018

View the articles from the November 2018 issue of the Audit and Assurance Faculty magazine.

Critical thinking skills

Time to think and freedom to challenge are essential if auditors are to develop and demonstrate a questioning mind.

Going concern helpsheets

New and updated helpsheets on going concern in the audit report are available from the faculty and ICAEW's Technical Advisory Service

John Selwood's audit clinic

In this edition, John considers some perplexing questions on auditor independence that were asked by delegates during the faculty's 2018 autumn roadshows.

Planning for technology change

The next generation of automation will not be like the last. We asked Mark O'Sullivan and Kabir Dhawan of Grant Thornton to consider some of the implications of automation and how this may affect auditors and other accountants.