Displaying 1-10 of 17 results
Emerging risks in relation to members’ voluntary liquidations and the need for IPs to have an inquiring mind
- Article
- 31 Oct 2025
Increasing concerns around members’ voluntary liquidations (MVLs) underscore the importance for insolvency practitioners to conduct robust anti-money laundering checks. MVLs may be exploited to facilitate criminality, making vigilance, thorough customer due diligence and professional scepticism essential for preventing abuse.
Navigating tariffs: four considerations for auditors
- Article
- 29 Apr 2025
The introduction of enhanced tariffs by the current US administration will inevitably place a strain on many UK-based and global businesses.
Exclusive
Developing professional judgement
- Article
- 17 Jan 2025
Auditors can enhance development and application of their professional judgement with ICAEW’s e-learning programme – and gain four hours of verifiable CPD.
AI and ethics: could finance become too reliant on AI?
- Article
- 06 Nov 2024
As AI is more widely adopted, researchers are concerned that finance teams might farm out too many tasks to the technology at the expense of professional judgement and scepticism.
Exclusive
Scepticism and judgement: overcoming impediments
- Article
- 07 Jul 2023
Identifying and addressing barriers to the exercise of professional scepticism and judgement can enhance audit quality. Simon Kettlewell shares his tips.
Exclusive
Scepticism and challenge
- Article
- 10 Mar 2023
All auditors want to apply professional judgement with scepticism and appropriate management challenge, but which key attributes and elements should be the focus of this never-ending quest?
Building a culture that cultivates professional judgement
- Article
- 27 Jan 2023
Professional judgement is a difficult part of the audit process to define and to apply in practice, including clarifying the differences between it and professional scepticism.
How personal culture and faith could inform professional judgement
- Article
- 17 Jan 2023
A new book outlines the role that personal ethics, background and traditions can play in shaping professional ethics in finance and accountancy.
New guidance published in response to audit failings
- Article
- 15 Jul 2022
The FRC’s recently published Professional Judgement Framework, the first of its kind, aims to help auditors improve their practice in this key component of quality audit.
Hitting a nerve
- Article
- 01 Jul 2022
All Too Familiar, an educational drama created by ICAEW in collaboration with HMRC, examines the powerful role of professional scepticism in reducing the risk of economic crime. In the first of a series of articles looking at the different ways firms of all sizes are using the film to inform and train staff, we talk to a senior partner in a small independent practice.
Displaying 1-10 of 17 results
Judgement elearning
Access ICAEW's practical elearning programme on exercising good professional judgement as an integral part of the audit process.
- Get started
- Free for ICAEW members
- 4 hours of verifiable CPD
