Julia Penny

Julia Penny

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  • Mercia Audit 2017

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    Professional scepticism and the auditor

    I don’t think it matters how many years you have been auditing you will surely always feel that the issue of scepticism (or skepticism as IFAC et al insist upon using) is ever present. The trouble is, it is often ever present in that theoretical world of what auditors are supposed to do and perhaps […]

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  • Accounting Auditing Mercia Blog

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    Proposals to simplify FRS 102

    On 23 March 2017, the Financial Reporting Council (FRC) issued FRED 67 containing draft amendments to FRS 102 and other new UK GAAP standards.  In this blog post, we consider some of the main proposals. FRED 67 Draft Amendments to FRS 102 There is much to like in these proposals, although you may receive news […]

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