Autumn Audit Update

There is lots changing in the world of audit. Firms are still grappling with changes that have taken effect in 2021. There are big changes in the pipeline affecting risk assessment and quality management and there’s a plethora of feedback from professional bodies to take on board. We will highlight all the important changes in this area and what auditors need to do to comply.

Topics covered include:

  • Recent changes to ISAs (UK) 540, 570 & 700 – what’s happened in practice
  • Important changes to audit reports
  • Changes in the pipeline – ISA (UK) 315 revised and quality management standards
  • Issues arising from FRC disciplinary cases
  • Important feedback points on audit quality from cold file reviews
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