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788 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).

    7 June 2024

  • 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.

    12 February 2024

  • 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) 800

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

    Standard

    25 September 2023

  • ISA (UK) 805

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

    Standard

    25 September 2023

  • ISA (UK) 720

    The Auditor’s Responsibilities Relating to Other Information

    Standard

    25 September 2023

  • ISA (UK) 710

    Comparative Information – Corresponding Figures and Comparative Financial Statements

    Standard

    25 September 2023

  • ISA (UK) 701

    Communicating Key Audit Matters in the Independent Auditor’s Report

    Standard

    25 September 2023

  • ISA (UK) 705

    Modifications to the Opinion in the Independent Auditor’s Report

    Standard

    25 September 2023

  • ISA (UK) 706

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

    Standard

    25 September 2023

  • ISA (UK) 700

    Forming an Opinion and Reporting on Financial Statements

    Standard

    25 September 2023

  • ISA (UK) 620

    Using the Work of an Auditor’s Expert

    Standard

    25 September 2023

  • ISA (UK) 600

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

    Standard

    25 September 2023

  • ISA (UK) 610

    Using the Work of Internal Auditors

    Standard

    25 September 2023

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