Financial report audit

Template

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

• Audit of client monies engagement letter (DOC) 

Submissions

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.

2017 

• AUASB exposure drafts on ASA 250 Consideration of Laws and Regulations and Conforming Amendments (PDF)
• IAASB discussion paper on assurance challenges for emerging forms of external (PDF)
• IAASB request for input on use of data analytics in the audit (PDF)
• AUASB exposure draft on amendments to address auditor reporting implementation issues (PDF)

2016

• AUASB exposure draft on ASAE 3100 Compliance Engagements (PDF)
• ASIC consultation paper on communicating audit findings (PDF)
• IAASB invitation to comment on enhancing audit quality, a focus on professional scepticism, quality control and group audits (PDF)
• The Victorian Auditor-General discussion paper, March 2016 (PDF)
• Amendments to Auditing Standards ASA 800 and 805 (PDF)
• Amendments to Auditing Standards ASA 810 (PDF)

2015 

• AUASB proposed changes for disclosures in the audit of financial statements arising from the auditor reporting project (PDF)
• IAASB proposed amendments to ISA 810 on Summary Financial Statements to reflect the auditor reporting enhancements (PDF)
• IAASB proposed amendments to International Standards responding to non-compliance or suspected non-compliance with laws and regulations (PDF)
• Auditor responsibilities regarding other information (PDF)
• Support for continued convergence with international standards (PDF)
• IAASB – ISA 800 and ISA 805 (PDF)
• Exposure draft: Revision of APESB pronouncements (PDF)
• AUASB auditor reporting consultation (PDF)
• APRA – simplification of reporting (PDF)

2014

• Proposed changes to long association of personnel (PDF)
• Hong Kong regulatory proposals for audit (PDF)
• What else should auditors be looking at? (PDF)
• Proposed changes for non-assurance services
• Assurance framework for the Emissions Reduction Fund (PDF)
• Strategic direction of audit standard-setter (PDF)

2013

• A framework for audit quality (PDF) 
• Amendments to quality control standard (PDF) 
• Direct assistance from internal auditors (PDF) 
• Proposed standard on assurance engagements: General purpose water accounting reports (PDF)
• Proposed standard on review engagements (PDF)
• Resignation, removal and replacement of auditors (PDF)  

Podcasts