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752 results found.
Audit, Assurance and Ethics
The FRC develops and maintains auditing and assurance standards for engagements performed in the United Kingdom's public interest.
5 October 2023
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.
25 September 2023
Oversight of Audit
Learn how the FRC dicharge its statutory responsibilities for oversight of the regulation of statutory auditors.
25 September 2023
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.
25 September 2023
Audit Firm Specific Reports
We publish Audit Quality Inspection and Supervision Reports audit firms annually.
25 September 2023
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.
25 September 2023
Audit and Ethical Guidance
The FRC has published a range of guidance materials, including Practice Notes, Bulletins and Staff Guidance Notes.
24 September 2023
ISA (UK) 720
The Auditor’s Responsibilities Relating to Other Information
25 September 2023
ISA (UK) 805
Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement
25 September 2023
ISA (UK) 800
Special Considerations––Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks
25 September 2023
ISA (UK) 705
Modifications to the Opinion in the Independent Auditor’s Report
25 September 2023
ISA (UK) 701
Communicating Key Audit Matters in the Independent Auditor’s Report
25 September 2023
ISA (UK) 706
Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report
25 September 2023
ISA (UK) 710
Comparative Information – Corresponding Figures and Comparative Financial Statements
25 September 2023
ISA (UK) 620
Using the Work of an Auditor’s Expert
25 September 2023
ISA (UK) 700
Forming an Opinion and Reporting on Financial Statements
25 September 2023
ISA (UK) 580
Written Representations
25 September 2023
ISA (UK) 600
Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)
25 September 2023
ISA (UK) 610
Using the Work of Internal Auditors
25 September 2023
ISA (UK) 560
Subsequent Events
25 September 2023
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