In the third of a collection of content articles on enhancing audit data files, Specialized Expert Andrew Paul considers means to maintain requirements in the remaining stages.&#13

Knowledge tells us that no make any difference how excellent the intentions when getting ready the audit price range, often, by the time the completion section of the assignment is arrived at, time is tight, the deadline is looming, processes can be rushed and the high quality compromised. So, this write-up appears at some of the areas the place the completion of the audit can be enhanced.

For a ton of us, when we started out on our journey as chartered accountants, calling and casting the accounts was a standard part of our perform. The arrival of electronic accounts generation may possibly have designed this undertaking appear to be much less appropriate, but I would recommend that there is nonetheless an essential examine to be done here.