ICAEW.com works better with JavaScript enabled.

Unaudited financial statements

Many organisations that are exempt from mandatory audits seek independent assurance of their financial statements. There are a range of services available including: accounts preparation; agreed-upon procedures and assurance reviews.

Displaying 1-4 of 4 results
AUDIT AND ASSURANCE FACULTY Accounts preparation/Compilation
  • Helpsheets and support
  • Oct 2013
During an accounts preparation (compilation) engagement a qualified accountant will ensure that your company’s financial statements are correctly put together.
AUDIT AND ASSURANCE FACULTY Agreed-upon procedures
  • Article
  • Oct 2013
During an agreed-upon procedures engagement a qualified accountant will discuss with you and agree a set of procedures to perform that are based on your requirements.
AUDIT AND ASSURANCE FACULTY Assurance reviews
  • Article
  • Oct 2013
During an assurance review a qualified accountant will review your accounts and investigate any areas of concern. This includes analysing changes from one year to the next and may include further testing of the underlying information if something comes up in the review that catches their attention.
AUDIT AND ASSURANCE FACULTY Voluntary audit
  • Article
  • Sep 2013
During an audit engagement a qualified accountant examines your accounts. This includes analysing changes from one year to the next, checking to see that your accounting processes are basically adequate, sample testing from the underlying information, and considering the evidence that makes up the audit trail.
Displaying 1-4 of 4 results
ICAEW's assurance resource

This page is part of ICAEW’s online assurance resource, which replaces the Assurance Sourcebook.

Buyer's guide to assurance on non-financial information

What is assurance? How does it work and why might it be useful to users of non-financial information? This ‘Buyer's Guide to Assurance on non-financial information’, written collaboratively between ICAEW’s Audit and Assurance Faculty and the World Business Council for Sustainable Development , addresses these questions to bring much needed clarity on what is often perceived as a confusing topic.