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Financial advice for business and news, insights and comment on the sector

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  1. What’s the trouble with goodwill?

    Assessing the value of goodwill has become a complex, time-consuming process. But do suggested changes deliver what’s needed?...

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  2. What’s the future of risk for auditors?

    Auditors are in the crosshairs as the world gets more digitally focused and demands more be done to combat fraud...

  3. Running the numbers remotely – how COVID changed audit

    The coronavirus pandemic triggered rapid changes to the audit industry, with remote audits now the rule...

  4. Beneath the data: 2020 John B. Thurston Award winner

    Christopher Kelly FCA and James Hao’s article, reprinted here, was voted this year’s outstanding paper on internal auditing...

  5. Should auditors reduce their fees during COVID-19?

    With clients facing COVID-induced financial strain, there is pressure on auditors to reduce fees. But is it an ethical trap?...

  6. Brydon Review suggests sweeping changes to audit

    Auditing would dramatically increase in scope to cover environmental and social governance if the Brydon Review takes effect...

  7. How bots can revolutionise assurance

    Robotic process automation (RPA) can be a preventive or detective tool, and using it will transform your audit and the way you provide assurance...

  8. 5 things to do in root cause analysis

    Audit leaders share five essentials for conducting a root cause analysis they learned through their real life experiences...

  9. Raising the bar on audit quality

    The bar against which the audit profession is measured is constantly rising, so what steps can propel continual improvement?...

  10. Find the root cause

    Root cause analysis, a method used to understand medical and industrial mishaps, is also a useful tool for auditors...

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