CPA Australia's comments on the proposed redrafted International Standards on Auditing 500, 'Considering the relevance and reliability of audit evidence', and the proposed redrafted International Standard on Auditing ISA 530 (Redrafted), 'Audit sampling'.
CPA Australia's comments on the proposed redrafted International Standards on Auditing 500, 'Considering the relevance and reliability of audit evidence', and the proposed redrafted International Standard on Auditing ISA 530 (Redrafted), 'Audit sampling'.
CPA Australia's comments in response to the proposed revised and redrafted International Standards on Auditing 200, Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing.
CPA Australia's comments in response to the proposed revised and redrafted International Standards on Auditing 200, Overall Objective of the Independent Auditor, and the Conduct of an Audit in Accordance with International Standards on Auditing.
Submission to the IESBA on section 290 Independence: audit and review engagements and proposed new section 291 Independence: other assurance engagements.
Submission to the IESBA on section 290 Independence: audit and review engagements and proposed new section 291 Independence: other assurance engagements.
Submission to the Auditing and Assurance Standards Board (AUASB) on their discussion paper, Auditing Small and Medium Sized Entities, issued on 21 May 2007.
Submission to the Auditing and Assurance Standards Board (AUASB) on their discussion paper, Auditing Small and Medium Sized Entities, issued on 21 May 2007.
A discussion paper on differential auditing, reflecting the views expressed by participants at the Audit Round Table on 13 March, was issued on 21 May 2007.
A discussion paper on differential auditing, reflecting the views expressed by participants at the Audit Round Table on 13 March, was issued on 21 May 2007.
CPA Australia supports the public interest intent of the FRC and the AUASB, but disagrees with the proposal to require the auditor to include in the audit report an explicit reference to the entitys statement of compliance with IFRS.
CPA Australia supports the public interest intent of the FRC and the AUASB, but disagrees with the proposal to require the auditor to include in the audit report an explicit reference to the entitys statement of compliance with IFRS.
Submission to the International Auditing and Assurance Standards Board on three of its new clarity exposure drafts on materiality, misstatements and communications with those charged with governance.
Submission to the International Auditing and Assurance Standards Board on three of its new clarity exposure drafts on materiality, misstatements and communications with those charged with governance.
