Technical articles

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July 2022 issue
An overview of the Institute’s position for effective sustainability reporting assurance
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June 2022 issue
An overview of the Institute’s response to two IESBA exposure drafts on the Code of Ethics
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May 2022 issue
A look at the procedures to an asset valuation that auditors should keep in mind when obtaining audit evidence
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April 2022 issue
A look at the findings from the Institute’s Ethics Survey 2021
March 2022 issue
A summary of the Institute’s response to the IASB Exposure Draft ED/2021/9 Non-current Liabilities with Covenants – Proposed amendments to IAS 1
March 2022 issue
A look at how IFRS 17 Insurance Contracts will bring enhanced consistency and transparency in financial reporting across the insurance industry, and how insurers can prepare themselves in the run-up to its implementation
February 2022 issue
A summary of the Institute’s response to the IASB Request for Information on the classification and measurement of IFRS 9
February 2022 issue
An overview of the Institute’s response to the IAASB’s exposure draft on LCE audits
January 2022 issue
An overview of the Institute’s response to the IASB’s exposure draft
January 2022 issue
A look at scenarios adapted from real-life cases, highlighting the importance of upholding fundamental principles of the code of ethics
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