News in Audit and assurance
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Learn about the ECIIA
Learn about the work of the ECIIA, which represents the internal audit profession throughout Europe.
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Revised UK Going Concern standard
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.
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Top risks for internal auditors
A report published by the ECIIA highlights the top risks currently faced by organisations.
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ICAS calls for LCE audit standard
Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.
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ESEF tagging of accounts
Big changes come into effect for listed entities with effect from 1 January 2020 with a new EU requirement for accounts to be published in electronic format.
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Internal audit consultations
Anne Adrain, Head of Sustainability and Assurance and Alan Simpson CA summarises the key points in recent Internal Audit consultations.
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Is two-tier audit inevitable?
ICAS discusses whether a two-tier audit regime is on the horizon.
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Internal audit and governance
Internal audit plays a key part in the corporate governance environment and this article considers its role.
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Proposals to reform UK audit market
BEIS has published its consultation on the Competition and Market Authority's (CMA) proposed reforms to the UK statutory audit market.
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ICAS quality management response
ICAS has responded to the International Auditing and Assurance Standard Board’s (IAASB) proposed suite of quality management standards.
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FRC inspection reports 2018/19
The FRC has issued its 2018/19 inspection reports on the quality of FTSE 350 audits.
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Audits of less complex entities
The IAASB is seeking views on the challenges in applying the International Standards on Auditing (ISAs) in audits of less complex entities.
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ICAS responds to Brydon Review
Learn about the ICAS response to the Brydon review on the quality and effectiveness of audit.
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Enhancing the value of Audit
This report from ICAS and CPA Canada includes recommended actions from experts to help advance the value and relevance of audit.
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Root cause analysis and audit quality
Root cause analysis (RCA) originated in the engineering industry but is increasingly being used by audit firms to improve audit quality.
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Improving the quality of group auditing
Research into improving the quality of group auditing
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Restoring faith in audit
A good-quality audit is vital to maintaining trust in the market, says David McBain
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Graduated findings in UK audit
Graduated findings appeared in auditor’s report back in 2013. BEIS Committee report and John Kingman have recommended that this approach is mandated in the UK.
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Brydon call for views on audit
Sir Brydon has issued a Call for Views and information on the quality and effectiveness of statutory audit in the UK.
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BEIS Committee recommendations on capital maintenance
An opinion piece on the BEIS Committee’s report on the future of audit.
