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Updates to HAT Manuals

Our suite of Corporate Manuals has been updated as part of our annual update cycle.

The key driver of the update is the revision to a number of Auditing Standards, with the following being the areas of most significant change:

  • ISA (UK) 540 Auditing Accounting Estimates and Related Disclosures
  • ISA (UK) 570 Going Concern
  • ISA (UK) 700 Forming an Opinion and Reporting on Financial Statements

Details of the amendments made to the manuals can be found in the appropriate Technical Memos, as below:

Please download these updated Manuals from our Members’ Area here.

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