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. 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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  2. 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
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  3. 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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  4. The value of financial statement audit

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

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

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

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    • Size: 0.1 MB
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  6. Why you should consider the impact of the Personal Property Securities Act when determining the scope of your audit

    Arthur: Kim Powell, Founder, EDX Australia Pty Ltd...

    • File type: PDF
    • Size: 64 KB
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  7. Assurance over service performance information

    Arthur: Zowie Murray CA, Senior Policy Adviser at CA ANZ, sets out the new assurance engagement requirements...

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    • Size: 0.1 MB
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  8. Enhancing audit quality

    Arthur: Liz Stamford FCA, Audit and Insolvency Leader at CA ANZ, highlights some of the key issues and questions raised by the ITC...

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    • Size: 0.1 MB
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  9. Revenue matters

    Co-Arthurs: Megan Strydom CA, Director, Assurance and Advisory and Meagan Oelofse CA, Manager, Assurance and Advisory...

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    • Size: 0.1 MB
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  10. Lease accounting will never be the same again – IFRS 16

    Arthur: Siva Sivanantham, CA, Senior Manager - National Audit Support at Grant Thornton...

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    • Size: 0.1 MB
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