Category: Audit & Accounting
Discover a comprehensive library of resources about audit and accountancy in the Board Agenda – Resource Centre
Fraud is on the rise 2022
The aim of this report from the CIIA is to encourage internal audit functions to meet the challenge and defend against fraud.
FRC Professional Judgement Guidance
The effective exercise of professional judgement is a critical feature of any audit in many areas beyond the obvious ones.
Audit Committee Chairs’ views on, and approach to, audit quality
Audit committees can play a vital role in guaranteeing audits are conducted to high-quality standards and this informs the work of the FRC.
What Makes a Good Audit?
This paper sets out the Financial Reporting Council’s views of the key elements that make up a good audit.
Audit Committee Chairs’ Views on, and Approach to, Audit Quality
The key theme that emerges from this research is that audit committee chairs have different views on, and approaches to, audit quality.
Integrated Thinking & Strategy: State of Play Report
The report outlines the challenges businesses face in driving integrated thinking, case studies and new ideas for how to drive innovation.
The CFO and Finance Function Role in Value Creation
This report contains actionable insights for CFOs, finance teams and other business leaders to sharpen their perspective on value creation beyond the financials.
Financial reporting: who does what?
This ICAEW publication explains in simple terms who does what in the financial reporting system for UK companies with main market listings.
IFRS Standards and IFRIC Interpretations
FRS Standards are set by the International Accounting Standards Board (Board) and are used primarily by publicly accountable companies.
Toward Common Metrics and Consistent Reporting of Sustainable Value Creation
This report proposes a common, core set of metrics and recommended disclosures to align mainstream reporting.