Our Audit Manual Package (International) provides you with all the programmes, documents and guidance needed to undertake an audit under the International Standards of Auditing (ISAs) and the Code of Ethics.
The package includes:
Our Audit Manual Package (International) can be browsed online or sections of content or commentary can be downloaded in Microsoft word or PDF. There is also the flexibility to ‘customise’ a download suitable for your engagement. For every new assignment, you will need to navigate to our website to obtain the most up to date version.
A number of changes have been throughout the manual to encourage teams to consider the use of audit data analytics (ADA) on audit engagements. These changes principally focus on the use of ADA as part of the risk assessment, selection of high risk transactions for testing and stratification of populations to assist with sampling, although teams are encouraged to consider its use in other areas, with revisions to planning forms providing prompts for you to record its planned use. Given the audit quality and efficiency gains which can provided by the use of ADA, a new planning form (B20) has been added for teams to appraise its use on engagements and record why ADA was or was not considered appropriate to use. Where the use of ADA is intended, a number of other revisions have been made throughout the manual to help you record and reflect on the results from its use.
This update incorporates changes for ISA (UK) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures, ISA (UK) 570 (Revised September 2019) Going Concern and other changes to existing standards including most notably ISA (UK) 700 Forming an opinion and reporting on financial statements and ISA (UK) 250A Consideration of laws and regulations in an audit of financial statements.
|Initial subscription fee|
|Initial subscription fee per Audit Engagement Partner*||£295.00|
|Subscription renewal: Sole Practitioner*||£295.00|
|Subscription renewal: 2-4 Audit Engagement Partner*||£495.00|
|Subscription renewal: 5-9 Audit Engagement Partner*||£695.00|
For 10 or more Audit Engagement Partners please contact Jenny Faulkner at email@example.com or call 0330 058 7141.
*Mercia Members receive a 10% discount
All prices are subject to VAT. Prices are subject to change on 1 July.
There is a one-off initial subscription fee for the right to use the manual of £295.00* per Audit Engagement Partner at your firm.
In order to keep you up to date, you will be automatically enrolled in our online update service. Your subscription renewal will be invoiced on anniversary date.
Operating System: Windows, Mac IOS.
Applications: Full version of Microsoft Office or Mac equivalent, PDF Reader.