Assurance engagements can be typically broken up into nine stages. Not all stages will be clearly separated and identifiable in every engagement. Some stages, such as the engagement letter, may not be required during internal assurance, while others, such as the problem-solving phase, may not be necessary in some external engagements.
Information on the variety of assurance options open to organisations - ranging from those exempt from mandatory audit requirements to those seeking assurance on non-financial business information.
A comprehensive list of standards and guidance covering external assurance engagements. Find out which standards apply for engagements by subject area, as well as information on individual standards and the practical application of guidance to assurance engagements.
Examples of assurance engagements that demonstrate developments in the sector, including work to support EDF's communications about low-carbon tariffs and Indian steel producer Jindal Stainless Limited's reporting on its human rights activities.
Definitions of the key words, acronyms and concepts used in relation to assurance engagements, compiled by ICAEW members working in the assurance sector.
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