Displaying 1-10 of 38 results
Over-reliance on automation: a cautionary tale from Plato
- Article
- 27 May 2024
The dangers of too much tech are not a new concern – Konrad Bukowski-Kruszyna explains why accountants can take a sceptical cue from the ancient Greeks when it comes to AI.
New course helps accountants hone professional judgement
- Article
- 02 May 2024
Free to members, the elearning path has emerged from joint work between ICAEW and Professor Sir Andrew Likierman – one of the world’s top experts on judgement.
2022/23 Audit Monitoring Report: leveraging insights to improve performance
- Article
- 05 Dec 2023
ICAEW’s Audit Monitoring Report for 2022/23 has recently been published. Duncan Wiggetts, Chief Officer for Professional Standards, and Trevor Smith, QAD Director, outline the report’s key findings and explain how you can use these to drive improvement.
Exclusive
Using experts when auditing specialist areas
- Article
- 17 Nov 2023
Using an internal or external expert on an audit? Peter Herbert and Rhodri Whitlock share some key considerations, highlight do’s and don’ts, and suggest a framework for well-reasoned documentation.
Exclusive
Scepticism and judgement: overcoming impediments
- Article
- 07 Jul 2023
Identifying and addressing barriers to the exercise of professional scepticism and judgement can enhance audit quality. Simon Kettlewell shares his tips.
Exclusive
Intuitive judgements and how to improve them
- Article
- 07 Jul 2023
Tips from auditors and regulators on understanding, managing and mitigating biases that may hinder objective reasoning.
Exclusive
Scepticism and challenge
- Article
- 10 Mar 2023
All auditors want to apply professional judgement with scepticism and appropriate management challenge, but which key attributes and elements should be the focus of this never-ending quest?
Building a culture that cultivates professional judgement
- Article
- 27 Jan 2023
Professional judgement is a difficult part of the audit process to define and to apply in practice, including clarifying the differences between it and professional scepticism.
How personal culture and faith could inform professional judgement
- Article
- 17 Jan 2023
A new book outlines the role that personal ethics, background and traditions can play in shaping professional ethics in finance and accountancy.
How accountancy firms are helping to detect COVID fraud
- Article
- 11 Nov 2022
ICAEW firms are playing a key role in identifying and dealing with COVID fraud. We talk to Michelle Giddings, ICAEW’s Head of AML, about a recent survey that shows how firms are encouraging clients to pay back ineligible claims, and supporting law enforcement by reporting fraudulent activities.
Displaying 1-10 of 38 results
Judgement elearning
Access ICAEW's practical elearning programme on exercising good professional judgement as an integral part of the audit process.
- Get started
- Free for ICAEW members
- 4 hours of verifiable CPD
