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FRC AUDIT QUALITY DEEP DIVE - PART 1: REVENUE TESTING

If the audit profession is to improve the quality of its work, we must embrace the “Black Box Thinking” of the aviation industry. To understand the cause of the issues identified and support the profession in mitigating against
these issues happening again.

Read our free guide for a deeper dive in to the FRC Audit Quality report - Part 1: Revenue Testing

FRC Audit Quality Deep Dive 2020_21- Part 1 – Revenue Testing_Page_1

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This 7 page guide includes: 

  • Overall results, Financial Reporting Council 
  • Background to the focus area
  • Long term contracts
  • Related parties
  • Substantive analytical review
  • Controls 
  • Other topics
  • Further actions the biggest firms are taking

Everything you need to know...

The Financial Reporting Council’s (FRC’s) Annual Audit Quality Inspection results for 2020/21 were released in July. The reviews cover the UK’s seven largest audit firms: The Big Four plus BDO, Grant Thornton and Mazars. To the envy of all others, each of these seven firms has a team of highly experienced individuals, who are dedicated to improving audit quality in their firms. They are tasked with, among other
things, consulting on technical areas, performing internal file reviews, advancing methodologies, facilitating technology improvements, developing guidance and templates, and delivering training.

 

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