Auditing And Assurance

Audit Insights: Investment Management

This ICAEW report brings together the expert insights of investment management audit specialists from BDO, Deloitte, EY, GT, KPMG and PwC.

Scepticism portal page – the home of all ICAEW resources on Scepticism

This new portal contains all ICAEW’s resources on scepticism, including thought leadership, practical guidance and training tools.

Professional Scepticism – the practitioners’ take

Without professional scepticism audit has no value. Auditors can do better, as can management and audit committees, but the question is how?

IAASB: [LS1] Guide to Using International Standards on Auditing in the Audits of Small- and Medium-Sized Entities

This Guide helps firms efficiently and proportionally apply the ISAs on SME audits and is designed for use by all practitioners.

IAASB: Exposure Draft, ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement

The International Audit and Assurance Board (IAASB) has issued for public comment an Exposure Draft of proposed revisions to ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement, which proposes more robust requirements and improved guidance to...