News in Audit and assurance

  1. APMs and KPIs

    ICAS summarises Brydon’s proposals on Alternative Performance Measures and Key Performance Indicators.

  2. Internal controls

    ICAS summarises Brydon’s recommendation for introducing a UK version of Sarbox and his proposals on internal audit.

  3. Fraud protection and detection

    ICAS summarises Brydon's proposal for a package of measures around fraud detection and prevention.

  4. Brydon review published

    Brydon publishes his report on the quality and effectiveness of audit.

  5. Purpose of audit redefined

    Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the recommendation for a redefinition of audit and its purpose.

  6. Learn about the ECIIA

    Learn about the work of the ECIIA, which represents the internal audit profession throughout Europe.

  7. Revised UK Going Concern standard

    Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.

  8. Top risks for internal auditors

    A report published by the ECIIA highlights the top risks currently faced by organisations.

  9. ICAS calls for LCE audit standard

    Anne Adrain, ICAS Head of Sustainability and Assurance, summarises the main revisions to the UK Going Concern standard.

  10. 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.

  11. Internal audit consultations

    Anne Adrain, Head of Sustainability and Assurance and Alan Simpson CA summarises the key points in recent Internal Audit consultations.

  12. Is two-tier audit inevitable?

    ICAS discusses whether a two-tier audit regime is on the horizon.

  13. Internal audit and governance

    Internal audit plays a key part in the corporate governance environment and this article considers its role.

  14. 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.

  15. FRC inspection reports 2018/19

    The FRC has issued its 2018/19 inspection reports on the quality of FTSE 350 audits.

  16. ICAS quality management response

    ICAS has responded to the International Auditing and Assurance Standard Board’s (IAASB) proposed suite of quality management standards.

  17. 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.

  18. ICAS responds to Brydon Review

    Learn about the ICAS response to the Brydon review on the quality and effectiveness of audit.

  19. 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.

  20. 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.