Sharpening the Focus on Fraud
A snapshot of the steps being taken by audit firms to better facilitate fraud deterrence and detection.
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Audit Manifesto
Read the executive summary with its five principles
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Audit quality: raising the bar
What steps can and should audit committees, audit regulators, investors and auditors in the UK take to improve audit quality?
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The role of standard-setting
Examining the impact of auditing standards on quality, and potential international and UK changes.
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Internal controls reporting
Exploring the scope of a possible future UK internal controls reporting framework
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Fraudulent financial reporting
Skills auditors need to identify fraudulent financial reporting.
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User-driven assurance
We propose a three ‘pillar’ model; a new way of thinking about assurance, directed by the needs of users.
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Shared and joint audits
How they work, and their potential impacts on auditor liability, conflicts of interest, cost and audit quality.
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Internal control effectiveness
We explore the current position in the UK, the USA and elsewhere and consider the case for change.
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The scope of audit
Exploring expectations in four key areas – fraud, internal controls, going concern and viability reporting.
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Reporting: who does what
The complexity of the UK financial reporting system is explained in this essay which launches the series.
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