These guides explain the value and purpose of auditing and assurance in plain language to assist shareholders to better understand the messages from their company's auditor, and make use of this information in their decision making.
New Zealand FMC Reporting Entities (PDF)
Australian Listed Companies (PDF)
Malaysian Listed Companies (PDF)
A joint publication of CPA Australia and Chartered Accountants Australia New Zealand (CA ANZ) developed on behalf of the Australian Auditing and Accounting Public Policy Committee (APPC), this guide aims to improve audit quality by supporting the use of recognition and accountability mechanisms that focus on individuals with audit-related leadership positions.
A joint publication of CPA Australia and CA ANZ developed on behalf of the APPC, this guide defines root cause analysis (RCA) and explains how audit practitioners can use it to identify and address the root causes of internal and external reviews and inspection findings. RCA is an effective and efficient way to improve audit quality.
Supported by CPA Australia, this research seeks to understand the extent of audit offshoring, the perceived benefits and why firms are offshoring audit work, the auditor perception of work quality delivered from offshore workers, and how this may affect audit quality.
The IAASB revised its standard on accounting estimates, ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, to respond to the rapidly evolving business environment.
Standards on quality control for audit, assurance and related services are proposed to be replaced with quality management standards. Find out what they are and how they will impact your practice.
The auditor's responsibilities relating to fraud
Enhanced Auditor Reporting: Key Audit Matters
Enhanced Auditor Reporting: For all entities
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