Auditing
On this page you will find links to our 'other' publications on auditing. Additional auditing publications can be found in the 'Newsletters' link to the left.
On this page you will find links to our 'other' publications on auditing. Additional auditing publications can be found in the 'Newsletters' link to the left.
13 Apr, 2016
Revisions to The Occupational Pension Schemes (Requirement to Obtain Audited Accounts and a Statement from the Auditor) Regulations 1996 have been approved, effective for accounts signed after 1 April 2016.
13 Mar, 2014
Enhanced auditor’s reports include new requirements for the auditor to discuss audit risks, materiality used in the conduct of the audit and scope of audit work undertaken, including responses to audit risks. In this second bulletin about the enhanced auditor’s report, we provide analysis and observation on the reports issued for the first companies for which the new audit report is mandatory. We discuss the main areas covered by the auditor’s report, identify some differences between the approaches taken by the firms and consider emerging trends.
28 Nov, 2013
Enhanced auditor’s reports include new requirements for the auditor to discuss audit risks, materiality used in the conduct of the audit and scope of audit work undertaken, including responses to audit risks. In this first bulletin about the enhanced auditor’s report, we provide analysis and observation on three auditor’s reports issued for companies that agreed with their auditors to adopt the changes early. We show how the auditor’s reports open the black box of audit to provide important new information to shareholders. Our analysis will be updated regularly as reporting evolves.
These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.