Proportionality in ISA audits raises many questions for those in and around the profession. Katharine Bagshaw provides some answers.
Audit & Beyond, November 2013
Audit and Assurance Faculty magazine articles, November 2013.
Quality and efficiency are not mutually exclusive, as David Gallagher highlighted at his recent faculty lecture on mastering audit documentation.
The transition to the new UK GAAP and FRS 102 prompted an interesting question during the recent roadshows of the Audit & Assurance and Financial Reporting Faculties. This month John Selwood focuses solely on the role auditors might play during this change.
Improving the quality of your audit files may be simpler than you think. Stephen McAlpine explains how.