The UK Financial Reporting Council (FRC) has formally opened an investigation into Ernst & Young LLP’s statutory audit of Shell plc’s consolidated financial statements for the year ended December 31, ...
Simply sign up to the UK companies myFT Digest -- delivered directly to your inbox. A lack of competition in Britain’s audit market and a regulatory drive for better quality have pushed up fees for ...
The reliance on statistical sampling is becoming an outdated risk in a data-rich world. UK audit firms must transition to full-population testing and continuous assurance, shifting the auditor's role ...
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