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 sets out the legal and professional framework which underlies the preparation of reports by auditors and gives practical guidance as to what the law and the standards require. The guidance is linked to the example reports available in the Templates and letters section.
The focus is on audit reports for UK unlisted companies and other UK entities although brief summaries and references to material relevant to listed companies and those applying the UK Corporate Governance Code are included. Other statutory reports required of auditors and accountants in practice are also covered. Guidance is included to cover periods beginning on or after 15 December 2019 as well as earlier periods.