Audit and assurance in focus

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  1. Reporting and assurance in 2021 - part one

    What to look for in reporting and assurance during 2021...

  2. Submission on the AUASB's due process framework

    CA ANZ provides submission on the AUASB’s new Due Process Framework for developing, issuing, and maintaining standards and pronouncements...

  3. NZAuASB releases new Agreed Upon Procedures standard: NZICA withdraws APS-1

    NZAuASB has issued ISRS NZ 4400 Agreed Upon Procedures Engagements, the new standard for these engagement types that will replace NZICA’s current AUP standard APS -1 (revised)...

  4. ASIC’s key messages from audit inspection reports

    ASIC’s Chief Accountant, Doug Niven FCA, explains the regulator’s latest audit inspection results, focus areas and other key regulatory developments for 2021...

  5. Reporting and Assurance essential guides

    Your essential guides to reporting and assurance developments for December 2020 year-ends...

  6. Auditing accounting estimates

    What are the changes to auditing accounting estimates in light of the revised new auditing standard?...

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  7. Watch FMA talk about the audit quality monitoring report and key focus areas

    In 2019/20, the FMA inspected 20 audit files indicating the number of findings per audit file has reduced over the years...

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  8. NZASB reviews PBE simple format reporting standards

    The New Zealand Accounting Standards Board (NZASB) is conducting a post-implementation review of the simple format reporting standards used by not-for-profit and public sector entities...

  9. FMA – audit quality improving, but concerns remain

    The Financial Market Authority’s latest Audit Quality Monitoring Report says the number of findings per audit file has reduced over the years, an indication that New Zealand audit quality is improving...

  10. Clear themes emerge for audit plan for NZ

    The New Zealand investment and business community met this month to continue discussions on a proactive plan for the audit profession in New Zealand, including how to make audits more relevant to...

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