Audit and Assurance Faculty publications

This supplementary material to the ICAEW publication: Auditing groups: a practical guide, has been developed by the contributors to the guide and is designed to facilitate improved communications between group and component auditors. NOTE TO USERS - In September 2022, the Financial Reporting Council (FRC) published ISA (UK) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). This standard is effective for audits of group financial statements for periods commencing on or after 15 December 2023. This guide does not currently reflect chan...

This publication is a practical guide to the audit of related party relationships and transactions, providing suggestions in the form of a five-point action plan to improve audit quality in this area.

This publication is an international version of the ICAEW Audit & Assurance Faculty guide on quality control for audit firms issued in September 2010. It takes into account recent developments, in particular the impact of the International Auditing and Assurance Standards Board's (IAAS's) clarified version of International Standard on Quality Control (ISQC1).

A practical guide for firms on the clarified ISQC (UK and Ireland) 1.

ICAEW has created a series of practical guides to support auditors in implementing the IAASB’s international standards on auditing. The guides focus on key challenges in implementing ISAs and how to overcome them.