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
ISAs
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.
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Steve Collings outlines the most common weaknesses picked up during file reviews for both audit and non-audit assignments.
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When it comes to regulation and compliance, a ‘them and us’ approach can only work to the detriment of practitioners, argues Steve Collings.
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