This may be used as a guide in conjunction with consideration of the requirements and explanatory material in the APESB standards APES 310 Dealing with Client Monies and APES 305 Terms of Engagement.

Template: Audit of client monies engagement letter (DOC) 


CPA Australia makes submissions on behalf of our members on auditing matters, to bodies including the Australian Auditing and Assurance Standards Board, the International Auditing and Assurance Standards Board and the International Federation of Accountants.






Download MP3

Professional scepticism

12:15 mins 14.2MB

Amir Ghandar, Policy Advisor, CPA Australia and Dr Damian Cotchett, Senior Consultant, Nous Group discuss the importance of professional scepticism, and what it means to professionals including particularly auditors in a practical sense.

Looking both ways on a one way street (PDF)

Professional scepticism is an essential skill for auditors, directors and in almost any governance or professional role. We are opening a broad discussion on what scepticism means and how it can be educated and fostered in teams.

This short paper summarises insights from recent panel discussions and interviews with leaders from the auditing profession alongside psychologists and behavioural scientists, and provides detail on how to join the conversation.