Developments In Audit 2018


This report sets out the work that the FRC has undertaken, in the last year to drive the delivery of consistent, high-quality audit by UK firms, and address the risks that stand in the way of that.

Audit is a public good – it gives stakeholders confidence in the integrity of financial information in the capital markets which forms the basis for investment decisions. Audit also provides valuable assurance to company boards about the integrity of the entity.

A well run, transparent and accountable business not only generates a return on capital to fund more investment, but also gives employees confidence that their jobs and pensions are secure, and suppliers confidence they will be paid.

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