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Audit and Assurance Thought Leadership

Read the latest thinking from the Audit and Assurance Faculty on the key challenges and opportunities facing auditors and assurance providers now and in the future.

Latest publications

The future of audit – a series of Thought Leadership essays

The future of audit

As discussions about the future of audit continue to evolve, the Audit and Assurance Faculty intends to influence the debate through a series of succinct, high-level thought leadership essays that consider a range of issues directly or indirectly relevant to the debate.


Latest publications

Reimagining the firm

31 JULY 2018

The Future Firms Framework aims to facilitate a systemic discussion about the interrelatedness of key dimensions of the modern firm.

Scepticism: the practitioners' take

25 JUNE 2018

Professional scepticism is central to the work of auditors and yet audit regulators and others continue to express concerns that auditors are not sufficiently sceptical. This report explores what auditors and other stakeholders think about how it can be enhanced and who is responsible for it.

Unchaining the blockchain

30 NOVEMBER 2016

Video highlights from the 20 June event, hosted in collaboration with the ICAEW IT Faculty and featuring Brett Scott, Cathy Mulligan and Patrick Spens.