Thought leadership reports
Sharpening the focus on corporate fraud: an audit firm perspective
A snapshot of the steps being taken by audit firms to better facilitate fraud deterrence and detection.
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Sharpening the focus on corporate fraud: an audit committee perspective
This report considers audit committee perspectives on the nature and extent of corporate fraud.
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The start of a conversation: the extended audit report
This resource will help preparers and users of extended auditor reports in the UK and overseas to implement and understand them.
Read moreThe future of audit
Audit and Assurance Faculty reports considering a range of issues related to the shaping of the future of audit.
Audit quality: raising the bar
What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality?
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The role of standard-setting
Examining the impact of auditing standards on quality, and potential international and UK changes.
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Internal controls reporting
Exploring the scope of a possible future UK internal controls reporting framework
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Fraudulent financial reporting
Skills auditors need to identify fraudulent financial reporting.
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User-driven assurance
We propose a three ‘pillar’ model; a new way of thinking about assurance, directed by the needs of users.
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Shared and joint audits
How they work, and their potential impacts on auditor liability, conflicts of interest, cost and audit quality.
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Internal control effectiveness
We explore the current position in the UK, the USA and elsewhere and consider the case for change.
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Audit and corporate governance reform
Professional judgement
