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Audit and assurance helpsheets

Technical Advisory Services helpsheets prepared by ICAEW technical specialists 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.

Audit reports - going concern

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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.

Audit reports - overview

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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)).

Auditing groups - subsidiaries

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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.

Auditing - Key topics

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Technical helpsheet highlighting important areas affecting auditing in challenging times.

Auditing micro-entities

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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

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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.

Do I still need a bank letter?

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Technical helpsheet issued to help ICAEW members consider whether as part of an audit they need to obtain bank confirmation(s).

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