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Information and commentary on matters of topical interest to auditors
Risks for housing associations in the face of benefit reforms need to be flagged by auditors.
Revised ISAs clarify the role of internal audit and reinforce the external auditor's role, says Philip Lenton.
Every year, audit firms receive quality review report cards. Some are good, some are bad, but are these reports useful, asks Philip Smith.
This article sets out a summary of the key technical things that have been happening in the world of auditing over the last quarter. As you can see the FRC has been busy over this period, issuing a raft of documents.
An audit exemption will reduce audit fees but the saving may not be worth the loss of assurance in a credit constricted, says Jennifer Ilsley