12-01-2021
13 January 2021: With a difficult year behind them, the upcoming reporting season is likely to cause further issues for both retailers and their auditors. We speak to Jacqui Baker, boutique owner and Audit Director at RSM UK Audit, about year ends, going concern and wellbeing.
04-01-2021
4 January 2021: ICAEW’s Technical Advisory Service answer some of the most frequently asked accounting and auditing issues.
17-12-2020
17 December 2020: Understanding Brexit risk factors is now particularly important given the additional risk of COVID. Entities and auditors will need to analyse and understand the combined impact of these two events.
16-12-2020
16 December 2020: Network Rail had to prepare its 2019/20 accounts as the UK first went into lockdown. Its group chief accountant explains what it taught the team.
15-12-2020
15 December 2020: ICAEW’s Financial Reporting Faculty’s short guide looks at the main areas of focus.
15-12-2020
15 December 2020: Report highlights ongoing trends across Europe and the volatility of certain industries when faced with outside events.
15-12-2020
16 December 2020: The latest guide from ICAEW’s Audit and Assurance Faculty reminds auditors what to consider when determining audit materiality.
11-12-2020
14 December 2020: Auditors are facing a perfect storm of standards and uncertainty this reporting season, from remote auditing to going concern.
10-12-2020
12 December 2020: The pandemic and the spectre of Carillion add to the pressure on the construction sector. Yet the UK’s economic recovery rests on infrastructure and house-building projects.
10-12-2020
10 December 2020: In a reporting season like no other, ICAEW’s Financial Reporting Faculty has published guidance on areas where preparers should pay particular attention.
14-12-2020
Auditors will need to consider how Brexit-related risks could impact on the firms they’re auditing. Our guide provides a framework for that analysis.
06-03-2020
Learn about the auditing implications of the Coronavirus (COVID-19) pandemic.
09-10-2020
This Know-How guide from ICAEW’s Audit and Assurance Faculty covers what irregularities are, how the requirements have changed in ISA (UK) 700 (Revised January 2020), what should be reported on in the auditor’s report, and how COVID-19 may impact what is reported.
18-11-2019
An overview of the relevant requirements, challenges and developments in risk assessment.
08-06-2017
Applying the materiality requirements in International Standards on Auditing (ISAs) can be challenging. As highlighted in inspection findings, reviews and from experience in practice, it’s an area where improvement could be made.
10-07-2019
ISA 540 (Revised) Auditing accounting estimates and related disclosures is effective for audits of financial statements for periods beginning on or after 15 December 2019.
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09-10-2018
The IAASB has issued ISA 540 (Revised) Auditing accounting estimates and related disclosures. There are some changes and new requirements in ISA 540 (Revised) that are likely to prove more challenging for auditors to implement.
20-04-2020
Factors to consider when preparing financial statements with early 2020 year ends.
22-05-2020
Factors to consider when doing a going concern assessment and the practical implications for financial reporting.
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20-05-2020
Technical helpsheet issued to help ICAEW and Financial Reporting Faculty members account for COVID-19 support schemes.
18-05-2020
Why going concern is important for the accounts and how to make the assessment.
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07-12-2020
To aid preparers of accounts, a webinar summarising key findings from the FRC’s Annual Review of Corporate Reporting and recent thematic reviews.
