During the early part of this century UK and Ireland auditing standards were replaced by International Standards on Auditing (ISAs).
This is the first of two articles and relates to the completion of the external audit because this is an area that is prone to oversight, sometimes due to fee pressure or misunderstanding of th
The ‘clarified’ International Standards on Auditing (ISAs) have been with us for nearly two years. However, issues are emerging which frequently trip audit firms up – sometimes due to audit so
With the audit season kicking off for December 2011 year-ends, Steve Collings looks at some of the most commonly asked questions about clarified International Standar
The tax and audit season is now upon us with many preparing for the January madness for self-assessment tax returns and gearing up for the December year ends, says Steve Collings.
Steve Collings embarks on a series of articles to highlight the key principles within the new “clarified” ISAs that audit firms will need to observe.
As the tax season comes to an end, the audit season kicks in!
The new Clarified ISAs, which are effective for the audit of financial statements for accounting periods commencing on or after 15 December 2009, will shortly start to bite - at least for those
Steve Collings explains the regulations relating to the going concern presumption and where it applies when conducting audits.