Michelle Roberts

Michelle Roberts ACA is a senior technical writer, audit & accounting at Croner-i

Audit / Audit sampling Q&A: applying ISA (UK) 500 Audit Evidence

Michelle Roberts ACA and John Selwood ACA consider the most frequent questions received on sampling following recent changes to the Croner-i Navigate Audit tools for best practice improvements in this area

Audit / Audit planning and estimates under ISA (UK) 540

Michelle Roberts ACA examines the impact of ISA (UK) 540 (Revised) Auditing Accounting Estimates and Related Disclosures (2018) on audit planning considerations

Insight / Fulfilling continuing professional development (CPD) requirements

Michelle Roberts ACA from the Croner-i Audit & Accounting technical author team summarises CPD requirements for accountants and how Croner-i can help

Audit / Professional scepticism in audit: part 2

In the second part of a two-part series, Croner-i senior technical writer Michelle Roberts ACA looks at how auditors can avoid criticism for failing to provide evidence of professional scepticism by ensuring all discussion, challenges and judgments are documented

Audit / Professional scepticism in audit: part 1

Auditors must apply professional scepticism, but regulators frequently criticise them for failing to provide necessary evidence. In the first of a two-part series, Michelle Roberts ACA, Croner-i, hones in on the priorities for the profession

Accounting / Top 10 tips for filing year-end accounts – part 2

The filing deadline for private companies with a December year end and public companies with a March year end is 30 September. Michelle Roberts ACA, senior technical writer, audit & accounting, at Croner-I provides essential advice on how to file FRS 102 year-end accounts to avoid unwanted penalties

Accounting / Do I need an accountant for my limited company?

Setting up a business is fraught with complexity and filing annual accounts for the first time can be daunting. Michelle Roberts ACA of Croner-i, explains the fundamental accounts compliance issues if you operate through a limited company

Accounting / Triennial review: FRS 102 (2018) and directors’ loans – part 3

In the third of a four-part series on FRS 102 (2018), Michelle Roberts ACA, senior technical writer at Croner-i, explains the treatment of directors’ loans below market or zero rates of interest

Audit / ISA (UK) 540 (Revised): scalability and audit of accounting estimates

The revised international auditing standard, ISA (UK) 540 (Revised) Auditing Accounting Estimates and Related Disclosures, attempts to improve scalability issues and treatment of accounting estimates as more complex forward analysis becomes available for financial reporters. Michelle Roberts CA, specialist audit writer at Croner-i Tax and Accounting, considers the judgment issues for auditors

Accounting / Triennial review: FRS 102 (2018) and intangible assets – part 1

In the first of a four-part series on FRS 102 (2018), Michelle Roberts ACA, senior technical writer, audit & accounting at Croner-i, examines the simplifications to reporting intangible assets under revised UK GAAP accounting rules introduced as a result of the standard setter’s triennial review
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