Displaying 1-10 of 20 results
How to approach going concern reviews as a trustee
- Article
At this time of year, many charity finance professionals and treasurers are entering their busiest season. With the financial year-end and subsequent audit approaching for many charities, the annual going concern review is a governance priority.
Exclusive
Completing the audit and reporting
- eBook chapter
A chapter on the completion phase of an audit. Covers subsequent events, going concern, written representations, audit finalisation and review, evaluation of uncorrected misstatements, and reporting.
Exclusive
Events after the end of the reporting period
- eBook chapter
Chapter on events after the end of the reporting period in a guide to all aspects of UK auditing standards and UK GAAP accounting standards.
Exclusive
Illustrative auditor’s report (small entity reporting under UK and Ireland GAAP with material going concern uncertainties)
- eBook chapter
A pro forma auditor’s report for a small entity reporting under UK and Ireland GAAP, with material going concern uncertainties. It demonstrates the use of a ‘Material Uncertainty Related to Going Concern’ paragraph, in line with the requirements of ISA (UK) 570.
Navigating tariffs: four considerations for auditors
- Article
The introduction of enhanced tariffs by the current US administration will inevitably place a strain on many UK-based and global businesses.
What is reverse stress testing?
- Article
ICAEW’s Audit and Assurance Faculty offers guidance on what you need to know about reverse stress testing, what it aims to do and the key terminology.
Exclusive
The unmodified auditor’s opinion
- eBook chapter
A chapter providing guidance on the content and wording of the auditor’s report under ISAs (UK), in cases where the auditor expresses an unmodified opinion. Covers topics including the Emphasis of Matter and Other Matter paragraphs, other information, material uncertainties related to going concern, Key Audit Matters and limitations on auditor liability.
Exclusive
The unmodified auditor’s opinion
- eBook chapter
A chapter providing guidance on the content and wording of the auditor’s report under ISAs (UK), in cases where the auditor expresses an unmodified opinion. Covers topics including the Emphasis of Matter and Other Matter paragraphs, other information, material uncertainties related to going concern, Key Audit Matters and limitations on auditor liability.
Understanding audit reports
- Helpsheets and support
The FAQs below, created by ICAEW’s Audit and Assurance Faculty, are designed to help investors and other users of audit reports to better understand the different types of audit report wordings used by auditors, and their significance. They also highlight how economic uncertainty resulting from wider external factors can impact audit reports.
Auditing going concern for public sector entities
- Article
Should the current going concern audit requirements be relaxed for entities unlikely to disappear? A presumption some public sector bodies are a going concern could free up resources to audit areas that add more value.
Displaying 1-10 of 20 results
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