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Audit

The audit area has information and guidance on completing all stages of an audit as well as making the decision around whether or not an audit is required. There are links to technical help, webinars, publications and events as well as audit representations.

Audit Monitoring Report 2025
With 401 quality assurance monitoring reviews conducted in 2024, the new report highlights examples of best practice, common audit weaknesses, and progress with ISQM 1 implementation.

Need to know

Latest developments in audit

Guidance and support from Audit and Beyond and the Audit and Assurance Faculty's technical news in brief.

Free elearning: Applying professional judgement in audit

ICAEW has created a practical elearning programme on exercising good professional judgement as an integral part of the audit process, helping them to effectively record judgements and comply with regulations. This free course offers four hours of verifiable CPD. 

Find out more Get started
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Appointment and engagement terms

Audit exemption

Audit reform

ICAEW’s Audit and Assurance Faculty unpacks the UK government proposed measures to restore trust in governance, reporting and auditing.

Auditing accounting estimates

Group audits

Audit and Assurance Faculty resources:

As a member of the Audit and Assurance Faculty, you have access to a range of exclusive guidance and support. This includes:

  • Audit and Beyond Events
  • Technical releases
  • Thought leadership
  • Webinars
View all publications and events
ICAEW's Audit and Assurance Faculty can help you stay ahead of the curve with its essential guidance and technical advice.

Professional scepticism and judgement

Quality management

Supporting audit quality

Guidance and support for auditors and practices on conducting audits, covering:

  • taking on audits;
  • planning and performing audits;
  • completing audits; and
  • standards and regulations.
View all resources
ICAEW's Library and Information Services can help you find the information you are looking for

Reporting and completion

Risk assessment, internal control and response to risks in external audit

Technology and audit

Analytics in Power BI: ICAEW Certificate for Finance Professionals

Gain essential data analytics skills with ICAEW’s Analytics in Power BI certificate and stay ahead of industry demands.
Find out more See more specialist qualifications
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