Even the smallest audit firm might sometimes need an engagement quality control review, as Lesley Meall reports.
Audit & Beyond June 2014
Audit and Assurance Faculty newsletter articles June 2014.
Group audits can be challenging for group and component auditors. Alex Peal and Robert Holland offer some practical advice on how to avoid or overcome some of the more common problems.
The audit of groups can create challenges and raise difficult issues for group auditors, even when they audit every group component.
How do you demonstrate the required level of professional scepticism in practice? Adrian Gibbons highlights the importance of critically assessing audit evidence and adequately documenting it.