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Assignment and Firm-wide Procedures documentation

We have a range of methodologies available to enable firms to complete the most common types of assignment along with practice-wide procedures packs (for more information on our practice-wide procedures pack.

All methodologies are produced and maintained “in-house” by our technical team who have in-depth knowledge and experience across a variety of sectors.

Core methodologies

The Corporate Audit methodology is updated regularly to comply with changes in both audit and financial reporting regulations. As well as covering the audit of privately owned companies, the methodology can also be used for companies which are listed on either the Alternative Investment Market (AIM) of the London Stock Exchange, or on the AQSE Growth Market, and which qualify as “SME listed entities”, as defined in the FRC’s Glossary of Terms (Auditing and Ethics).

The Non-Audit Assignments methodology enables firms to carry out a standard compilation assignment (resulting in the firm signing an accountant’s report) or an Assurance Review engagement in accordance with ICAEW Technical Release 09/13 AAF.

Our core methodologies are included in all membership packages.

Looking to go paperless? Our methodology is available within the CaseWare AuditAdvanced platform and the MyWorkpapers cloud-based platform. For more detail, see our CaseWare page here and our MyWorkpapers page here.

Non-members can purchase the methodologies on an annual licence basis; please see details of pricing here.

Specialist Assignments

We offer a wide range of methodologies covering the following specialist assignments:

  • Limited Liability Partnerships (LLPs)
  • The Audit of Groups
  • Charities - Covering Audit and Independent Examiner's Reports
  • Pension Schemes
  • Not for Profit Entities (including Co-operative and Community Benefit Societies)
  • SRA Accounts Rules
  • FCA Client Assets Reports
  • Registered Social Housing Providers (RSHPs)
  • Property Agents Client Money
  • Academies
  • ATOL Assignments

Some membership packages give access to all of the Specialist packs, others give access to certain packs.

Any firm wishing to purchase an assignment pack outside of their membership package can do so on an annual licence basis; please see details of pricing here.

Quote from Emily Brown, Director of Sam Rogoff & Co Ltd, London

"We joined HAT approximately three years ago, and as part of this transition we adopted their audit manual, having previously used the Mercia audit manual. We are very pleased that we decided to adopt the HAT manual:

  • The documentation is more user friendly. The documents have links within them directing you to other documents which makes finding the document easy. There are also references to the relevant sections of the ISA’s and Accounting Standards for you to easily access further guidance if needed.
  • The documentation flows well, from planning, to fieldwork, to completion. The system is in chronological order, and ensures you undertake matters in the correct order.
  • The HAT manual is tied together nicely and links all the sections together. The manual feels like an audit pack, rather than a collection of documents."