Perspective articles

In our Perspective series, experts in assurance, reporting and regulatory matters discuss recent technical and policy developments in these areas.

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  1. Improving transparency of the auditor’s work performed on ‘Other Information’

    Anne Waters CA, Senior Project Manager, Australian Auditing and Assurance Standards Board...

    • File type: PDF
    • Size: 0.5 MB
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  2. Giving New Zealand’s Agreed Upon Procedures Standard a makeover

    New Zealand’s Agreed Upon Procedures (AUP) engagement standard APS-1 Statement of Agreed Upon Procedures standards (APS-1) recently celebrated the 25th anniversary of its first release...

    • File type: PDF
    • Size: 0.3 MB
  3. A New Auditing Standard on Service Performance Information for New Zealand

    Author Misha Pieters, Senior Project Manager, XRB...

    • File type: PDF
    • Size: 0.7 MB
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  4. APESB issues guidance on Low Doc Offering Sign-Offs, the 2017 Compiled Code and proposes revisions to Risk Management for Firms

    Jacinta Hanrahan, CA, Senior Technical Manager, APESB Ruth Oliquino, Senior Project Manager, APESB...

    • File type: PDF
    • Size: 0.9 MB
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  5. What's new in audit?

    Author Liz Stamford, FCA, Audit and Insolvency Leader, Chartered Accountants ANZ...

    • File type: PDF
    • Size: 0.7 MB
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  6. APESB to issue NOCLAR and Long Association Standards

    Authors: Channa Wijesinghe, FCA, CEO, APESB and Jacinta Hanrahan, CA, Senior Technical Manager, APESB...

    • File type: PDF
    • Size: 0.7 MB
  7. Are International Auditing Standards suitable for small audits?

    Authors: Craig Fisher, FCA and Justin Reid, CA...

    • File type: PDF
    • Size: 0.7 MB
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  8. Compliance engagement requirements set to be clearer

    Author: Marina Michaelides, CA, Senior Project Manager, Australian Auditing and Assurance Standards Board...

    • File type: PDF
    • Size: 0.7 MB
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  9. The value of financial statement audit

    By: Tim Nesbitt, Audit Technical Director, Pitcher Partners...

    • File type: PDF
    • Size: 69 KB
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  10. SMSF Auditor Independence - ongoing regulator concerns and actions

    Arthur: Tony Negline, CA, Superannuation leader with CA ANZ, looks at the requirements on SMSF Auditors...

    • File type: PDF
    • Size: 0.1 MB
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