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Completion of an audit entails a number of procedures auditors are required to undertake. This section provides assistance in the practical implementation of some of those areas.

International Auditing Perspectives

Auditor data analytics is about enhancing audit quality. There are different angles on what this means in practice but audit quality is a common objective of auditors, regulators and standard-setters alike. A high-quality, focused and effective audit is aligned with the way the audited entity manages its data and operations. Data analytics offers a practical way for auditors to manage some important aspects of IT systems in larger audits. Competitive tendering for listed company audits has sharpened the focus on data analytics, and audit committees now routinely ask prospective auditors how they are going to use it in the audit.

This publication is about possibilities. Its purpose is to ask fundamental questions about the opportunities data analytics provides for the profession, regulators, standard-setters, investors and academics to rethink and reinvent audit, for the benefit of society as a whole. Its purpose is also to raise levels of awareness of data analytics issues, and to inform and educate business, auditors, investors and others about recent developments in the use of data analytics in external audit.

Practical guidance and learning material

Modules relating to completion from the Clarified ISAs guidance is set out in this section.

Relevant articles

Articles written by practitioners and ICAEW staff in the area of Audit Completion.


This section contains webinars covering practical assistance for firms and practitioners in the area of audit completion.

IAASB guidance, support tools and news

Guidance and support from the IAASB in the area of audit completion.

Frequently asked questions on audit completion

Frequently-asked questions around audit completion.

Essentials Roadshow 2020

Developed by ICAEW Faculty experts and delivered by the leading trainers in their field, our CPD programme delivers eight half-day courses across the North West covering tax, audit and assurance, financial reporting and practice development.

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