Category Technology

Organizing cables and cords can be tricky business. Tom Merritt suggests five tips for managing those pesky cables.

Huawei is breathing new life into its MateBook line, following an uneasy summer caused by US government sanctions.

This guide is designed to explain the main changes that are needed to the audit report of a company that is an English Registered Provider of Social Housing (RP) or Scottish Registered Social Landlord (RSL) that does not prepare group financial statements, compared to that of a company. It does not seek to explain every difference, just the key areas to consider as a result of the differing legal and regulatory requirements.

This guide is designed to explain the main changes that are needed to the audit report when an auditor considers it necessary to issue a modified opinion on the financial statements due to a material misstatement in the financial statements. The example chosen to illustrate the amendments needed to a modified opinion is where there is a material deficiency in the information relating to related party transactions that is required to be disclosed by the financial reporting framework

This guide is designed to explain the main changes that are needed to be made to the company examples in the FRC’s Compendium of illustrative auditor’s reports. This guide applies to opinions issued in accordance with ISAs (UK) for entities other than companies where there is no statutory or regulatory requirement for an audit to be undertaken.

This guide is designed to explain the main changes that are needed to the audit report of a company where there is a material uncertainty related to going concern.

This guide is designed to explain the main changes that are needed to produce an audit report on a set of defective financial statements prepared in accordance with regulations under the Companies Act 2006. It seeks to explain the differences in the audit report compared to the audit report issued on the original (defective) financial statements.

This guide is designed to explain the main changes that are needed to the audit report when an auditor considers it necessary to issue a modified opinion on the financial statements due to a limitation on the scope of the audit.

This guide is designed to explain the main changes that are needed to the audit report when an auditor considers it necessary to issue an adverse opinion on the financial statements due to a material and pervasive misstatement in the financial statements. This assumes that aside from the matter giving rise to the adverse opinion, the auditor has obtained all other necessary evidence to support the opinion.

This guide is designed to explain the main changes that are needed to the audit report of a company where the financial statements are prepared on a basis other than going concern.