Blockchain technology offers continuous, real-time accounting, makes fraud more difficult and will be a valuable tool for all stakeholders. Alexis Nicolau argues its importance for the audit profession and its future.
Blockchain technology offers continuous, real-time accounting, makes fraud more difficult and will be a valuable tool for all stakeholders. Alexis Nicolau argues its importance for the audit profession and its future.
Setting audit materiality during the coronavirus crisis can be challenging, with considerations including alternative benchmarks, evaluation of misstatements and increased risk of fraud. Louise Sharp, Technical Manager at the Audit and Assurance Facult…
File reviews can highlight opportunities to enhance audit quality and effectiveness, particularly when conducted by external reviewers and/or combined with root cause analysis. Auditors share insights and practical tips on how to get the most from them.
File reviews can highlight opportunities to enhance audit quality and effectiveness, particularly when conducted by external reviewers and/or combined with root cause analysis. Auditors share insights and practical tips on how to get the most from them.