Audit and Assurance Research Activities

The Financial Reporting Council undertakes and commissions research on matters of relevance to audit and other assurance engagements that are performed in the public interest.

On 28 January 2016 the FRC issued a report Extended auditor’s reports: A further review of experience

Press Notice: Investors welcome continued improvements in auditor’s reports 

Extended auditor’s reports: A further review of experience  (PDF)
Summary for Investors: Extended Auditor Reporting (PDF)

On 2 March 2015 the FRC issued its survey Extended auditor’s reports: A review of experience in the first year

Press Notice: FRC finds good take up of new auditor reporting requirements
  
Extended auditor's reports: A review of experience in the first year (April 2015) (PDF)


Briefing Paper: Professional Scepticism (March 2012) (PDF)

Research paper: Societe General: In defence of the doom merchants: when hearing isn't listening (January 2012) (PDF)

APB research into the Ethical Standards for Auditors (July 2007) (PDF)

Findings of the field trials of the Independent Professional Review (November 2001) (PDF)

Providing Assurance on the Effectiveness of Internal Control (July 2001) (PDF)

Aggressive Earnings Management (June 2001) (PDF)

Fraud and Audit: choices for society (November 1998) (PDF)