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Reporting and completion

Access practical resources on auditor reporting and completion to help understand auditors’ responsibilities in this area and the requirements of International Standards on Auditing (ISAs). These resources include practical helpsheets, guides and articles on audit reports to help deal with the challenges that may arise.

Audit reports - going concern

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Technical Advisory Services 24-09-2018

Technical helpsheet issued to help ICAEW members understand the International Standards on Auditing (UK) (ISAs (UK)) requirements in relation to going concern and the impact the various different situations have on the auditor’s report.

Audit reports - overview

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Technical Advisory Services 24-09-2018

Technical helpsheet issued to help ICAEW members understand the key changes to the audit reports for periods beginning on or after 17 June 2016 under International Standards on Auditing (UK) (ISAs (UK)).

Audit reports – modified opinions, emphasis of matter and other matter paragraphs

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Technical Advisory Services 01-09-2018

Technical helpsheet issued to help ICAEW members to identify the various changes that may need to be made to audit reports under International Standards of Auditing (UK) where there is a modified opinion, emphasis of matter or other matter paragraph.

Auditing groups - subsidiaries

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Technical Advisory Services 01-09-2018

Technical helpsheet issued by to help ICAEW members to understand their responsibilities regarding subsidiaries when auditing the group accounts and the implications on the auditor’s report where access to the financial information of subsidiaries is denied by the parent entity.

References on clients’ financial status

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Technical Advisory Services 30-08-2018

Technical helpsheet identifying the key considerations members must be aware of before responding to such reference requests.

Auditing micro-entities

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Technical Advisory Services 15-08-2018

Technical helpsheet to help ICAEW members when considering whether to accept engagement as auditor to a company preparing its accounts under the micro-entity regime.

Prior year unaudited - Audit report implications

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Technical Advisory Services 13-08-2018

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to ensure their audit report complies with International Standards on Auditing (UK) (ISAs (UK)) where the prior period financial statements were not audited.

Reporting in an ISA audit

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International Accounting and Auditing 24-10-2017

IAASB issued a suite of revised and new auditor reporting standards (ISAs) addressing the audits of complete sets of general purpose financial statements in 2015. The changes mainly focus on increasing transparency about the audit performed. This guide outlines the key requirements for auditors.

Preparing an audit report for a charity

Audit and Assurance Faculty 07-09-2017

This helpsheet is designed to explain the main changes that are needed to the audit report of a charity that does not prepare group financial statements.

Preparing an audit report for Limited Partnerships

Audit and Assurance Faculty 07-09-2017

This helpsheet is designed to explain the main changes that are needed to the audit report of a limited partnership (LP) formed under the Limited Partnerships Act 1907, which is not a Qualifying Partnership and that does not prepare group financial statements, compared to that of a company. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.

Preparing a non-statutory audit report

Audit and Assurance Faculty 04-09-2017

This helpsheet is designed to explain the main changes that are needed to be made to the company examples in the FRC’s Compendium of illustrative auditor’s reports. This helpsheet applies to opinions issued in accordance with ISAs (UK) for entities other than companies where there is no statutory or regulatory requirement for an audit to be undertaken.

Auditing Standards 2016

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Technical Advisory Services 01-06-2017

Technical helpsheet on the FRC Auditing Standards 2016 for periods commencing on or after 17 June 2016. It explains some key changes to the ISAs (UK), which replace the previous ISAs (UK & Ireland).

Audit reports: Impact of independence breaches

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Ethics Advisory Services 17-01-2017

Helpsheet explaining how to disclose that prohibited non-audit services have been provided in an audit report, for the purposes of the FRC Ethical Standard.

Illegal dividends in a private company

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Technical Advisory Services 01-02-2015

Technical helpsheet regarding the payment of illegal or unlawful dividends in private companies.

Withholding signature or service

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Helpsheet providing information on the legal and practical considerations when deciding whether to withhold signature or service. 01-01-2015

Helpsheet providing information on the legal and practical considerations when deciding whether to withhold signature or service.

Maintaining your firm's record

Practice Department 17-06-2014

It is important to maintain an accurate ICAEW firm record. Use this guide to find out what to consider when changing the structure of your firm.

Which documents in the annual accounts need a signature?

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Technical Advisory Services 01-01-2014

Technical helpsheet explaining which documents in the original set of annual accounts and reports of companies and LLPs require signatures, as well as explaining the signature requirements for the filing and publication copies.

Auditor Liability Limitation Agreements

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Technical Advisory Services 01-07-2012

Technical helpsheet issued to help ICAEW members understand the background to, and purpose of, auditor liability limitation agreements and the procedures that need to be followed.