Auditor Professional Scepticism: Impact of Trust and Distrust

Synthesis of Research Findings

The auditing profession is frequently called upon by regulators and standard setters to increase professional scepticism as a means of improving audit quality. A recent synthesis of research supported by CPA Australia explores how trust and distrust may be modified to enhance professional scepticism. This report supports the development of a better understanding of the drivers of professional scepticism to aid the profession in training auditors effectively.

Read the summary report.

Read the detailed academic report.

Podcast: ASIC discuss their Audit Inspection Findings

Doug Niven, Senior Executive Leader, ASIC, discusses the ASIC audit inspection findings for 2014-15, covering reporting periods ending in the 18 months to 31 December 2014, with Claire Grayston, Audit and Assurance Policy Adviser, CPA Australia.

This podcast highlights the key lessons for auditors and the role of directors and audit committees in improving audit quality. It further outlines how Australian audits compare to those undertaken in other jurisdictions and ASIC’s areas of focus for the next inspection period. Access the Audit inspection program report for 2014-15 (PDF).

Download podcast

Podcast: Enhanced auditor reporting: Are you prepared?

The most significant change to occur in auditor reporting in decades apply from 2016. The changes will have greatest impact on listed companies, but all auditor’s reports are affected. What’s behind the changes, what will they mean for directors, audit committees and investors and how are they being received around the world? 

Claire Grayston, Audit and Assurance Policy Advisor, CPA Australia, discusses these issues and more with the architects of the new rules – Professor Arnold Schilder, Chairman, International Auditing and Assurance Standards Board (IAASB); Chuck Landes, Deputy Chairman, IAASB and Vice President, American Institute of Certified Public Accountants; and Merran Kelsall, Chairman, Auditing and Assurance Standards Board.

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Read the questions and answers arising a recent live chat on this topic.

The evolving role and exposures of audit committees 

An audit committee’s role is crucial in assisting the Board in oversight and monitoring of the organisation’s internal controls and corporate reporting processes. Evolving risks, liability, technological advancements and complexity in reporting among a myriad of other factors have led to continuous change and a range of challenges for audit committee members in recent years. 

Read full report (PDF)

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    Commentary
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