Archive for September 5th, 2019

John Selwoods audit clinic

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In this edition of Audit Clinic, John considers several issues surrounding going concern.

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Less is more when it comes to audit documentation

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Audit & Beyond speaks to John Selwood about his tips to minimise unnecessary documentation and how to avoid documenting irrelevant and unimportant things.

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How the FRC are encouraging auditors to use going concern

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In light of the demises of large companies such as Carillion and BHS, the Financial Reporting Council now wants auditors to do more work around going concern. Acting director, UK auditing standards and competition, Mark Babington explains why the regul…

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Demonstrating professional scepticism

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Prominence of professional scepticism is growing among standard-setters and other stakeholders in all types of assurance engagement, says Katharine Bagshaw.

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How to audit change

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Change is a feature of doing business, but managing it successfully can be complex. This guide outlines how internal audit can help project managers implement changes by adopting good practices throughout the project life cycle.

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