Financial report audit resources

Content Summary

Four short papers examine the various standards and rules applicable to UK auditors’ duties relating to annual financial accounts, focusing on where those corporate disclosures might reasonably be expected to contain climate risk-related information, and how these might translate to Australian circumstances.

Regulator audit inspection findings

Auditor professional scepticism: Impact of trust and distrust

While professional scepticism has long been recognised as an important contributor to audit quality, the exercise of an appropriate level of professional scepticism continues to challenge the audit profession.

Library resources

The following titles are available for members to borrow from the CPA Australia library. You’ll need an online account with us to access these resources.