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Fieldwork considerations and the response to risk

Clarified ISAs provide opportunities for practitioners in terms of efficiencies, better documentation, better reporting to clients, and enhanced audit quality overall. They also present challenges in their implementation. This section has a range of support materials to provide practical assistance to auditors in a number of different areas when carrying out audit fieldwork.

Practical guidance and learning material

There are a number of publications in this section written by practitioners for practitioners, focusing on the biggest implementation challenges within the Clarified ISAs. There are also support materials focussing on different industry issues provided with the unique insights of practitioners.

Relevant articles

Articles written by practitioners and ICAEW staff covering various aspects of audit fieldwork.


This section contains webinars covering practical assistance for firms and practitioners in the implementation of Clarified ISAs throughout the course of their fieldwork.

IAASB guidance, support tools and news

Guidance and support from the IAASB in the area of audit fieldwork.

FAQs in audit fieldwork consideration

Frequently-asked questions around audit fieldwork matters.

Essentials Roadshow 2019

Developed by ICAEW Faculty experts and delivered by the leading trainers in their field, our CPD programme delivers eight half-day courses across the North West covering tax, audit and assurance, financial reporting and practice development.

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