Audit and assurance

Content Summary

COVID-19 information and support

Resources, guides, advice and updates designed to support you and your clients during the pandemic.

Understanding auditing and assurance

These guides from CPA Australia explain the value and purpose of auditing and assurance to help shareholders understand messages from their company's auditor. They can also use this information in their decision making.

August 2021

February 2021

November 2019

November 2019

Audit and assurance publications

This guide supports the use of recognition and accountability mechanisms, focused on individuals in leadership positions, to improve audit quality. 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).

Root cause analysis (RCA) is an effective and efficient way to improve audit quality. This guide explains how audit practitioners can use RCA to identify and address the reasons behind internal and external reviews and inspection findings. A joint publication of CPA Australia and CA ANZ developed on behalf of the APPC.

This research seeks to understand the extent of audit offshoring, the perceived benefits, and why firms are offshoring audit work. The research also covers the perception of the quality of work delivered from offshore workers. This research was supported by CPA Australia.

Library resources for audit and assurance

CPA Australia members can access the following auditing and assurance resources from our library.

Auditing and assurance standards

Auditing and assurance standards, along with the Code of Ethics for Professional Accountants and related standards, establish requirements and provide application and other material for audits, reviews and other assurance engagements.