Ian Pickering

Ian Pickering

  • Posts: 5
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  • Mercial Blog Audit File Issues

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    Audit file issues – sampling

    Mercia carries out hot and cold audit file reviews for a significant number of firms and there are often themes or audit areas which we observe as part of those reviews which cause firms difficulty.  Sampling is an area which regularly generates comments.

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  • Mercia Blog Audit File Reviews Tangible Fixed Assets

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    Audit file issues – tangible fixed assets

    Mercia carries out hot and cold audit file reviews for a significant number of firms and there are often themes or audit areas which we observe as part of those reviews which cause firms difficulty. Fixed assets is one of those areas particularly verifying existence.

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  • Mercia Blog - Audit File Issues

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    Audit file issues – group audits and component auditors

    Mercia carries out hot and cold audit file reviews for a significant number of firms and there are often themes or audit areas which we observe as part of those reviews which cause firms difficulty. One such issue concerns group audits and, in particular, reliance on the work of component auditors. Background ISA 600 sets […]

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  • Mercial Blog Audit File Issues

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    Audit file issues – Loan covenants

    Mercia carries out hot and cold audit file reviews for a significant number of firms and there are often recurring themes which are observed as part of those reviews.  One such issue concerns loan covenants.

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  • Handshake LLP SORP Mercia Blog

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    Changes to LLPs and SORP

    January 2017 saw the issue of the final version of the new LLP SORP which is the final piece in the jigsaw for the new reporting regime in respect of LLPs. Recent UK GAAP changes include the withdrawal of the FRSSE and revisions to FRS 102 along with the extension of the micro-entity reporting regime […]

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