What is audit materiality and how is the threshold set?
Posted by Shahid Hameed on July 27, 2026Learn how auditors set the audit materiality threshold, what performance materiality means and when smaller errors can still matter.
What is audit evidence? A guide for company directors
Posted by Andy Green on July 23, 2026What is audit evidence? Learn what counts as evidence, how auditors obtain it and what sufficient appropriate audit evidence means for your company.
What is a letter of representation in an audit?
Posted by Andy Green on July 20, 2026What is a letter of representation in an audit? Learn what it includes, who signs it, when it is signed and what happens if you refuse.
Subsidiary audit exemption: what are the rules for UK companies?
Posted by Andy Green on July 2, 2026Subsidiary audit exemption is not automatic. Learn when a UK subsidiary may need an audit, when a parent guarantee can be used, and what must be filed.
What should a finance director look for in a UK statutory auditor?
Posted by Andy Green on June 29, 2026The right statutory auditor can reduce pressure on your team, improve year-end reporting and give your board more confidence in the numbers.
Small business audit: 5 ways to prepare
Posted by Andy Green on April 23, 2026Facing your first small business audit? We explain what to expect and share five practical steps to help you prepare.
What is a qualified audit opinion?
Posted by Andy Green on April 20, 2026What is a qualified audit opinion – and how does it differ from an unqualified one? Andy Green from THP’s audit team explains.
More than box-ticking: why savvy SMEs choose a voluntary audit
Posted by Andy Green on March 30, 2026Below the audit threshold? See why a voluntary audit can strengthen lending discussions, reassure investors and help protect business value.
How to change auditor: a practical guide for UK businesses
Posted by Andy Green on March 12, 2026Thinking of switching audit firms? We explain the change of auditors procedure under UK company law, and how to manage the switch smoothly.
The Ultimate Statutory Audit Checklist (2026 version)
Posted by Andy Green on February 12, 2026Dreading your year-end? Use our ultimate statutory audit checklist! Covers the new £15m threshold, PBC lists & ISA (UK) 501 stocktake rules.
