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Audit and Assurance Thought Leadership

Read the latest thinking from the Audit and Assurance Faculty on the key challenges and opportunities facing auditors and assurance providers now and in the future.

The future of audit – a series of Thought Leadership essays

As discussions about the future of audit continue to evolve, the Audit and Assurance Faculty intends to influence the debate through a series of succinct, high-level thought leadership essays that consider a range of issues directly or indirectly relevant to the debate.
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The future of audit
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Share your experiences and thoughts on the key issues affecting the future of the finance profession and shape ICAEW thought leadership.

Publications

Displaying 1-7 of 7 results
AUDIT AND ASSURANCE FACULTY What auditors do: the scope of audit
  • May 2019
  • Audit and Assurance Faculty
Recent corporate failures have increased public concern about the value of audit and the role of auditors. To help inform debate on the scope of audit, this second supporting paper to our Future of Audit thought leadership essays explains what auditors do, why audits are necessary, the limitations of audit, and what gets audited and what doesn’t.
Reimagining the firm
  • Jul 2018
  • Audit Futures
The Future Firms Framework aims to facilitate a systemic discussion about the interrelatedness of key dimensions of the modern firm.
AUDIT AND ASSURANCE FACULTY Scepticism: the practitioners' take
  • Jun 2018
Professional scepticism is central to the work of auditors and yet audit regulators and others continue to express concerns that auditors are not sufficiently sceptical. This report explores what auditors and other stakeholders think about how it can be enhanced and who is responsible for it.
Ethos: A guiding compass for the future professional
  • Oct 2017
  • Audit Futures
The finance profession has undergone a rapid period of change, and this will only accelerate.
The Extended Audit report - The start of a conversation
  • Jul 2017
This resource will help preparers and users of extended auditor reports in the UK and overseas to implement and understand them.
Future professional: the journey A call for broader professional education
  • Jul 2017
  • Audit Futures
A call for broader professional education
Unchaining the blockchain
  • Nov 2016
  • Audit Futures
Video highlights from the 20 June event, hosted in collaboration with the ICAEW IT Faculty and featuring Brett Scott, Cathy Mulligan and Patrick Spens.
Displaying 1-7 of 7 results