(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Audit and Assurance

Six big changes to quality management

In February 2019, the IAASB released exposure drafts for quality management at firm and engagement levels for public comment. This article provides an overview of the key proposed changes in the new and revised requirements By Hayley Barker Hoogwerf The outcome of the International Auditing and Assurance Standards Board’s (IAASB) quality management project will change… Read More Six big changes to quality management

(c) Chartered Accountants Ireland. Contact Chartered Accountants Ireland for permission to reproduce this article.

Brexit: the known unknowns

With the UK’s Brexit referendum looming and a recent survey showing enormous concern among Institute members about our neighbour’s possible exit from the EU, Accountancy Ireland asked Institute directors Aidan Lambe, Regulation; Mark Kenny, Representation and Technical Policy; Ronan O’Loughlin, Education; and Brian Keegan,Tax for their thoughts on issues that might arise.

(c) South Africa Institute of Chartered Accountants. Contact SAICA for permission to reproduce this article., Audit and Assurance, Financial Reporting

Auditor focus on ‘other information’

Ashika Mohan gives an overview of the auditor’s revised responsibilities under international standards to read and report on other information included in an entity’s annual report, focusing on the continued importance of the auditor’s responsibilities in this area and the main changes. The International Standard on Auditing (ISA) 720 (Revised), The Auditor’s Responsibilities Relating to… Read More Auditor focus on ‘other information’

(c) Hong Kong Institute of Certified Public Accountants. Contact HKICPA for permission to reproduce this article., Audit and Assurance

Enhancing engagement: an interview with Arnold Schilder, Chair of the International Auditing and Assurance Standards Board

Now serving his third three-year term, Arnold Schilder, Chair of the International Auditing and Assurance Standards Board, says big data and greater pressures on auditors to send clear messages have added new imperatives to his role. Arnold Schilder has seen a lot of changes since he first joined the accounting profession four decades ago: almost… Read More Enhancing engagement: an interview with Arnold Schilder, Chair of the International Auditing and Assurance Standards Board