Revisions to audit standards- Gearing up for the new requirements
The Financial Reporting Council is overhauling its suite of UK auditor standards as a result of a post-implementation review of its 2016 standards, changes to international requirements, and wider calls to strengthen requirements placed upon auditors.
In this session we will provide an overview of these key changes to audit standards, including:
- Implementation of a revised UK Ethical Standard
- Approaching accounting estimates in line with the updated ISA (UK) 540
- Appraising going concern in line with the updated ISA (UK) 570
- Performing group audits in line the updated ISA (UK) 600
- Auditor reporting on other information in line with the updated ISA (UK) 720
- Other changes to standards arising from the FRC post-implementation review.
An in-depth analysis of a number of the above changes will also be available in a series of online sessions, including:
- Revisions to audit standards: ISA 570 Going Concern [February 2020]
- Revisions to audit standards: Ethical Standard 2019 [March 2020]
- Revisions to audit standards: ISA 540 Accounting Estimates [September 2020]
- Revisions to audit standards: Practical implementation [September 2020]
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