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Audit reports and interim reviews

On this page we provide guidance designed to help users better understand the reports provided by auditors on companies’ annual accounts and interim reports.
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Understanding audit reports
  • Article
  • 29 Sep 2023
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.
COVID 19: interim reporting and the auditor’s role
  • Article
  • 07 Jul 2020
Interim reporting by listed companies will be of particular interest in 2020 to a range of stakeholders, including investors and other users of company accounts who want to understand the impact of COVID-19 on business performance and prospects. This guide developed by ICAEW’s Audit and Assurance Faculty is designed to help users to better understand the role of auditors in relation to such interim reports.
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