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Audit and Beyond December 2021

In this issue: Andrew Paul’s series on improving audit files reaches the closing pages, Sir Jon Thompson of the FRC on what is good-quality audit, Tips for staying on top of developments around cryptoassets, Trust and transformation were the themes for this year’s faculty conference, Charity assurance insights on conducting independent examinations and avoiding pitfalls and John Selwood looks at audit exemption queries.

Focusing on audit completion
In the third of a series of articles on improving audit files, Andrew Paul considers ways to maintain standards in the final stages.

What does the FRC mean by good quality audit
A new paper from the regulator offers some answers

The implications of digital assets for the accountancy profession
As accountants are encountering cryptocurrency and other cryptoassets more and more, ICAEW is supporting them on this, reports Lesley Meall

Shining at spotlight on independent examinations of charity accounts
We take a look at what ICAEW’s Quality Assurance reviewers are interested in when reviewing IE reports and gain insights on pitfalls and how to avoid them

Themes of trust and transformation at the Financial Reporting Audit and Assurance Conference
Even if you were unable to attend our recent virtual conference, you can benefit from the session recordings

John Selwood Question Corner
John helps to unpick the problematic issue of eligibility for audit exemption


Audit & Beyond December/January 2021/22

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