Ian Connon FCA is director of audit and assurance in the technical department at BDO LLP. He has many years of practical and technical experience in audit with BDO and previously with PKF including the development of audit methodologies, writing audit manuals, development of automated audit tools and liaison with audit regulators. He is a long standing member of the ICAEW’s Technical and Practical Auditing Committee and ISA Panel and contributes regularly to Audit and Assurance Faculty publications and help sheets.