Some of the highest-performing students don’t necessarily end up at top-ranked universities, according to a HackerRank report.
Auditor resignation – Company responsibilities
Technical helpsheet with a flowchart to help ICAEW members to understand the process a non public interest company should follow upon resignation of its auditor for financial years beginning on or after 1 October 2015.
Auditing micro-entities
Technical helpsheet to help ICAEW members when considering whether to accept engagement as auditor to a company preparing its accounts under the micro-entity regime.
Auditing estimates: ISA 540 (Revised)
The requirements, challenges and practical resources for auditors.
Implementing international standards on auditing (UK)
ICAEW has created a series of practical guides to support auditors in implementing the International Standards on Auditing (UK) (ISAs (UK)). The guides focus on key challenges in implementing ISAs (UK) and how to overcome them.
Auditing accounting estimates in an ISA (UK) audit (updated August 2019)
Accounting estimates are increasingly common in financial statements and, by their very nature, can be challenging for auditors to audit.
Assurance on internal controls of services organisations (AAF 01/06)
TECH AAF 01/06 ‘Assurance reports on internal controls of service organisations made available to third parties’ supports assurance engagements to provide comfort over the design, implementation and operating effectiveness of controls.
Accounting for estimates
Resources on accounting for estimates.
Support for ICAEW audit regulated firms
Practical audit support and guidance available to ICAEW auditors including the latest regulatory updates, webcasts and monitoring reports