Audit methodology

During the current coronavirus pandemic, support and information on audit reports and other audit issues is set out in our COVID-19 quick link.

This area of Navigate Audit provides practical guidance to auditors to enable them to carry out audits in an efficient manner in accordance with ISAs.

The commentary here deals with the general principles of auditing a single entity or group under UK GAAP, specifically FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (2018). These principles apply to all FRS 102 audits and as such this area should be used in conjunction with the specialist assignment guidance found in the charity, small company, pension scheme, club, and academy areas of Navigate Audit.

Details of past updates are set out in the What's changed sections and planned future updates are in Stop press.