IFRS 9 Explained
by Tom Clendon, PQ Magazine February 2020
Gathering Appropriate Audit Evidence
by Laura Morgan, Examiner, P2 Audit Practice, December 2019.
The Importance of Cyber-Security
by Laura Morgan, Joint Examiner, P2 Audit Practice, July 2019.
CMA Joins Call to Split Audit and Consultancy
PQ Magazine, June 2019
The FRC: "It is Time to Build a New House"
by Michael Kavanagh, Accountancy Plus, March 2019
Taking Stock by Air - Audit by Drone
PQ Magazine, April 2019
Artificial Intelligence - How Do You Audit a Robot?
by Henry Irving, PQ Magazine March 2019
Auditors and Whistle Blowers
Article by: Ger Long, BA (Hons) BFS, MBA, FCA, AITI Examiner: P2 Audit Practice, April 2018.
Audit Risk in Modern Charity
Aidan Scollard discusses risk appetite in the modern Irish charity. This article will be of interest to students studying P1 Auditing and P2 Audit Practice and Assurance Services.
The Auditor & Fraud
Article by Emer Kelly which provides guidance on the requirements of ISA 240. This article will be of interest to students studying P1 Auditing and P2 Audit Practice & Assurance Services. March 2016
Analytical Procedures
Article by: Ger Long, BA (Hons) BFS, MBA, FCA, AITI Examiner: P2 Audit Practice, February 2016.
Corporate Governance and Transparency—The Chicken or the Egg of Sustainable Development?
This article by by Stathis Gould, Head of Professional Accountants in Business, IFAC will be of interest to students studying P1 Corporate Laws & Governance, P1 Auditing and P2 Audit Practice & Assurance Services. January 2016
Impacts of Audit Firm Tenure and Auditor-Provided Non-Audit Services on Audit Process Quality
Available through IFAC's Global Knowledge Gateway. This article addresses the question: Does audit quality decline when audit firm tenure becomes long or fees from auditor-provided non-audit services become large? August 2015
Services Provided by Accountants in Practice
by Ger Long, BA (Hons) BFS, MBA, FCA, AITI, Examiner, July 2015.
Window Dressing
Paul Merison has published an article for PQ Magazine on the Tesco accounting story which has made worldwide headlines. December 2014.
Audit Rotation
by Ger Long, BA (Hons) BFS, MBA, FCA, AITI, Examiner, March 2014.
The Examiner's Reflections: Studying for and sitting the Professional 2 Audit Practice examination
by Ger Long, Examiner, February 2013.
Materiality and its Practicalities
by Danielle McWall, March 2012.
Long Association with an Audit Client
by Ger Long, Examiner, February 2012.
An approach to examination questions on the auditing of Group Financial Statements
by Ger Long, Examiner, July 2011.
Introduction to Audit Planning
by Anne Burke, Examiner in P1 Auditing, February 2010.
Audit Risk and Business Risk
By Ger Long, Examiner , Dec 2008.