John Selwood's clinic on new standards for auditors
Each month, lecturer and writer John Selwood answers ethical questions related to the Revised Ethical Standard 2019. Here, he deals with provisions available for audits of small entities.
Recently, I have noticed that I’m also being asked some interesting questions about auditor independence and the application of the Provisions Available for Audits of Small Entities (PAASE), and I will answer some of these in this Audit clinic.
What changes have been made to the FRC’s Revised ES 2019 for small audits?
Continue reading
This content is not freely available. To access 'John Selwood's clinic on new standards for auditors' you need to be one of the following:
-
ACA student
-
This content is available to ACA students. If you want to start the ACA qualification there are several routes you can take
-
Audit and Assurance Faculty
-
Stay ahead of the curve with our expert guidance, trusted technical resources and practical insights.
-
Business and Finance Professional
-
An internationally recognised designation and professional status from the ICAEW.
-
ICAEW member
-
Gain access to world-leading information resources, guidance and local networks. 98% of the best global brands rely on ICAEW chartered accountants.