auditor

22 April, 2020

‘Going concern’ regulation puts firms and auditors under the microscope

"A clean bill of health"—the much sought-after words for billions of people around the world during the coronavirus pandemic. Throughout these unprecedented times, there has been and will continu...
world and magnifying glass, Supreme Audit Institutions

14 April, 2020

Auditing global progress on the UN Sustainable Development Goals

As the Covid-19 pandemic has tragically brought to the fore, most countries face interlinked challenges of entrenched inequalities, uneven access to public goods and insufficient support for those mos...
Audit stamp, audit quality, auditor, Brydon review

19 December, 2019

Brydon review: ‘true and fair’ must go while fraud becomes auditor responsibility

The long-standing “true and fair view" principle at the heart of accounting and auditing in the UK and many other jurisdictions could be changed following the government-commissioned Brydon review o...
AI, technology, data

12 August, 2019

Audit and technology: not a panacea, but a catalyst for improvement

There is a lot of hype about technology, artificial intelligence (AI) and machine learning (ML)—and the audit and accountancy professions are not immune from this. So it’s important for auditors t...
future, opportunity, risk management

14 May, 2019

Risk management ‘is about opportunities, not just threats’

Risk management is not just about “threat reduction” but can play an important role in exploiting new opportunities, according to new research, which also highlights the need for companies to see ...
technology, data

8 May, 2018

How boards can use technology to retain a competitive edge

For many organisations, embracing technology can be the difference between remaining relevant in their market, and being disrupted by new entrants. It represents ...
Microchips, IT, technology, data

11 December, 2017

Boards must improve tech knowledge as “adaptation is critical” for future

Boards must consider oversight—and their skill levels—when it comes to managing new technology and innovation in their business, according to a report by the Association of Chartered Certified Acc...
ethics

18 October, 2017

Businesses lack commitment to ethics, say UK and Irish workers

More than half of workers feel their workplace fails to be committed to ethical behaviour, according to a survey by accounting association ACCA. The survey of 1,100 workers in the UK and Ireland f...
Digital business, digital risk, mobile working, digital age, digital revolution

10 August, 2017

Ethical principles vital as digital age recasts business environment

While businesses adapt to operating in a digital environment, the vast majority of business people place ethics as “very important” in this climate. A major survey of 10,000 accountants by the ...
Tech Data, FRC

9 August, 2017

Ex-Tech Data finance director banned from accounting membership

The former finance director of Tech Data Limited has been banned from membership of his accountancy association for ten years and fined nearly £36,000 for his role in the preparation of his former em...