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818 results found.

Selected Topics

  • Auditing
  • Audit Market Supervision

    Audit Market Supervision takes a cross-market approach to areas of importance to audit quality and firm resilience, including firmwide inspection work to ensure compliance with the International Standard on Quality Management (ISQM 1).

  • Audit Firm Resources

    This resource hub brings together publications, guidance and initiatives to support audit firms with smaller public interest entities (PIE) portfolio for continuous audit quality improvement as they grow in the PIE audit market.

  • Audit, Assurance and Ethics

    The FRC develops and maintains auditing and assurance standards for engagements performed in the United Kingdom's public interest.

  • Third Country Auditors

    Third Country Auditors who are auditing companies listed in the UK  are required to register with the ‘Competent Authority’, which is the FRC.

  • Supervision of Audit

    Learn how the FRC dicharge its statutory responsibilities for oversight of the regulation of statutory auditors.

  • Audit Quality Review

    AQR monitors the quality of the audit work of UK firms that undertake statutory audits of Public Interest Entities (PIEs) and certain other entities.

  • Audit Firm Specific Reports

    We publish Audit Quality Inspection and Supervision Reports audit firms annually.

  • Audit Firm Supervision

    Audit Firm Supervision (AFS) is responsible for the overall supervision of PIE audit firms, drawing together the results of work undertaken by the other two teams (AMS and AQR) as well as other areas of the FRC.

  • Audit and Ethical Guidance

    The FRC has published a range of guidance materials, including Practice Notes, Bulletins and Staff Guidance Notes.

  • ISA (UK) 720

    The Auditor’s Responsibilities Relating to Other Information

    Standard

  • ISA (UK) 800

    Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

    Standard

  • ISA (UK) 805

    Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement

    Standard

  • ISA (UK) 705

    Modifications to the Opinion in the Independent Auditor’s Report

    Standard

  • ISA (UK) 710

    Comparative Information – Corresponding Figures and Comparative Financial Statements

    Standard

  • ISA (UK) 701

    Communicating Key Audit Matters in the Independent Auditor’s Report

    Standard

  • ISA (UK) 706

    Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

    Standard

  • ISA (UK) 700

    Forming an Opinion and Reporting on Financial Statements

    Standard

  • ISA (UK) 620

    Using the Work of an Auditor’s Expert

    Standard

  • ISA (UK) 600

    Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

    Standard

  • ISA (UK) 580

    Written Representations

    Standard

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