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Audit and assurance helpsheets

Helpsheets prepared by ICAEW Technical Advisory Service to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.

Browse more helpsheets and guidance by topic. If you cannot find the answer to your specific question, please contact the Technical Advisory helpline on +44 (0)1908 248 250.

Displaying 1-10 of 15 results
Exclusive Audit of clubs, associations and societies
  • Helpsheets and support
  • 26 Jul 2019
Technical helpsheet regarding audit regulations for clubs, associations and societies.
Exclusive Audit reports - going concern
  • Helpsheets and support
  • 26 Jan 2021
Technical helpsheet issued to help ICAEW members understand the International Standards on Auditing (UK) (ISAs (UK)) requirements in relation to going concern and the impact the various different situations have on the auditor’s report.
Exclusive Audit reports – modified opinions, emphasis of matter and other matter paragraphs
  • Helpsheets and support
  • 29 Nov 2021
Technical helpsheet issued to help ICAEW members to identify the various changes that may need to be made to audit reports under International Standards of Auditing (UK) where there is a modified opinion, emphasis of matter or other matter paragraph.
Exclusive Audit reports - overview
  • Helpsheets and support
  • 16 Sep 2022
Technical helpsheet issued to help ICAEW members understand the key changes to the audit reports for periods beginning on or after 17 June 2016 under International Standards on Auditing (UK) (ISAs (UK)).
Exclusive Auditing groups - subsidiaries
  • Helpsheets and support
  • 20 Nov 2020
Technical helpsheet issued by to help ICAEW members to understand their responsibilities regarding subsidiaries when auditing the group accounts and the implications on the auditor’s report where access to the financial information of subsidiaries is denied by the parent entity.
Exclusive Auditing - Key topics
  • Helpsheets and support
  • 05 Nov 2020
Technical helpsheet highlighting important areas affecting auditing in challenging times.
Exclusive Auditing micro-entities
  • Helpsheets and support
  • 30 Nov 2020
Technical helpsheet to help ICAEW members when considering whether to accept engagement as auditor to a company preparing its accounts under the micro-entity regime.
Auditor resignation – auditor and company responsibilities
  • Helpsheets and support
  • 08 Aug 2022
Technical helpsheets which explain the responsibilities of auditors on resignation from a NON public interest company, and the responsibilities of the company after the auditors cease to act. Applicable on or after 1 October 2015.
Exclusive Can a small UK subsidiary of an overseas parent qualify for audit exemption?
  • Helpsheets and support
  • 04 Nov 2021
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members make their assessment as to whether a UK subsidiary of an overseas parent is entitled to audit exemption under the Companies Act 2006.
Exclusive Do I still need a bank letter?
  • Helpsheets and support
  • 01 Dec 2021
Technical helpsheet issued to help ICAEW members consider whether as part of an audit they need to obtain bank confirmation(s).
Displaying 1-10 of 15 results
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