Audit and Assurance Update

This course will provide an update on the most recent changes affecting auditing in the UK and their practical implications for the planning and execution of audits. It will also consider assurance for the ever-increasing number of entities no longer requiring statutory audit.

Content is likely to include:

• Guidance on the application of revised UK and Ireland International Standards on Auditing and the new Ethical Standard for Auditors
• Feedback from the main Regulators (QAD/ACCA/AQR) and the FRC annual report
• Audit exemption and an update on assurance, including review engagements
• New UK GAAP audit issues for small and not-small entities