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Audit and assurance helpsheets

Helpsheets prepared by ICAEW Technical Advisory Service to assist you in your day-to-day work. We offer practical advice, respond to frequently asked questions and highlight the issues you may need to consider.
Displaying 1-19 of 19 results
Exclusive Audit of clubs, associations and societies
  • 26 Jul 2019
Technical helpsheet regarding audit regulations for clubs, associations and societies.
Exclusive Audit reports - going concern
  • 26 Jan 2021
Technical helpsheet issued to help ICAEW members understand the International Standards on Auditing (UK) (ISAs (UK)) requirements in relation to going concern and the impact the various different situations have on the auditor’s report.
Exclusive Audit reports - overview
  • 16 Sep 2022
Technical helpsheet issued to help ICAEW members understand the key changes to the audit reports for periods beginning on or after 17 June 2016 under International Standards on Auditing (UK) (ISAs (UK)).
Exclusive Audit reports – modified opinions, emphasis of matter and other matter paragraphs
  • 29 Nov 2021
Technical helpsheet issued to help ICAEW members to identify the various changes that may need to be made to audit reports under International Standards of Auditing (UK) where there is a modified opinion, emphasis of matter or other matter paragraph.
Exclusive Auditing - Key topics
  • 05 Nov 2020
Technical helpsheet highlighting important areas affecting auditing in challenging times.
Exclusive Auditing groups - subsidiaries
  • 20 Nov 2020
Technical helpsheet issued by to help ICAEW members to understand their responsibilities regarding subsidiaries when auditing the group accounts and the implications on the auditor’s report where access to the financial information of subsidiaries is denied by the parent entity.
Exclusive Auditing micro-entities
  • 30 Nov 2020
Technical helpsheet to help ICAEW members when considering whether to accept engagement as auditor to a company preparing its accounts under the micro-entity regime.
Exclusive Auditor Liability Limitation Agreements
  • 19 Nov 2020
Technical helpsheet issued to help ICAEW members understand the background to, and purpose of, auditor liability limitation agreements and the procedures that need to be followed.
Auditor resignation – auditor and company responsibilities
  • 08 Aug 2022
Technical helpsheets which explain the responsibilities of auditors on resignation from a NON public interest company, and the responsibilities of the company after the auditors cease to act. Applicable on or after 1 October 2015.
Exclusive Can a small UK subsidiary of an overseas parent qualify for audit exemption?
  • 04 Nov 2021
This helpsheet has been issued by ICAEW’s Technical Advisory Service to help members make their assessment as to whether a UK subsidiary of an overseas parent is entitled to audit exemption under the Companies Act 2006.
Exclusive Can I undertake an independent examination of a charity?
  • 14 Aug 2024
Helpsheet issued to help members who are approached by charities asking them to undertake independent examinations. It explores some of the factors to consider before accepting such an appointment.
Exclusive Cold file audit compliance review
  • 17 Apr 2019
This helpsheet provides a checklist of matters to be addressed when conducting an audit compliance cold file review in accordance with the Audit Regulations and Guidance for Registered Auditors regulated by the ICAEW and the International Standard on Quality Control (UK & Ireland) (ISQC 1).
Exclusive Do I still need a bank letter?
  • 01 Dec 2021
Technical helpsheet issued to help ICAEW members consider whether as part of an audit they need to obtain bank confirmation(s).
Exclusive Is an audit required for a company?
  • 17 Mar 2023
Technical helpsheet issued to help ICAEW members understand when a company requires an audit under the Companies Act 2006 and potential routes to audit exemption.
Exclusive ISQM (UK) 1 Annual evaluation
  • 25 Oct 2024
Technical helpsheet offering guidance to help firms comply with the documentation requirements under ISQM (UK) 1 in respect of the evaluation of the system of quality management (SOQM) which must take place at least once a year.
Exclusive Letters of representation
  • 24 Jan 2022
Technical helpsheet to help ICAEW members to understand the need for letters of representation in the context of auditing and to consider other situations where a letter of representation may be useful. To assist members in the preparation of letters of representation, this helpsheet also includes an example letter.
Exclusive Prior year unaudited - Audit report implications
  • 02 Feb 2022
Technical helpsheet issued to help ICAEW members to ensure their audit report complies with International Standards on Auditing (UK) (ISAs (UK)) where the prior period financial statements were not audited.
Exclusive References on clients’ financial status
  • 01 Jan 2020
Technical helpsheet identifying the key considerations members must be aware of before responding to such reference requests.
Exclusive Registered auditor signing requirements
  • 14 Feb 2023
Technical helpsheet providing guidance on the more common reports prepared by accountants which require signature by a registered auditor.
Displaying 1-19 of 19 results
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