Assurance Essential Guides – December 2021
CA ANZ Australia and New Zealand Audit and Assurance Essential Guides for December 2021...
Audit and assurance in focus
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Recognition of NZ audit firms
Legislative amendment to enable NZ audit firms to be appointed as auditors of Corps Act entities...
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Reporting and audit thresholds set to increase
The impact of the inflation adjustments on legislative reporting and audit thresholds...
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A new approach for audits of less-complex entities
The IAASB is proposing a new single standard to simplify audits of less-complex entities...
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Evolving quality management in audit firms
Audit firms in Australia and New Zealand must comply with new quality management standards by December 2022...
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ATO rules on non-arm’s length expenditure for super funds
The impact on super fund auditors of the ATO’s non-arm’s length expenditure ruling...
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The impact of Australia’s whistleblowing laws on auditors
Auditor’s obligations under whistleblowing legislation...
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Assurance essential guides - June 2021
Essential guides to audit and assurance developments for June 2021 year-ends...
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Long association post-implementation review
IESBA check in to see how the new auditor rotation requirements are going...
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CAs take key role in assuring climate risk reporting
New Bill paves the way for auditors to branch out into extended external reporting...
