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Insights into 2025 auditors' reports
Research into 2025 auditors’ reports across Australia and New Zealand, highlighting audit opinions, going concern uncertainty and key audit matters...
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Insights into Australian Key Audit Matters
Joint research into key audit matters (KAMs) reported in Australia for ASX listed companies in 2024...
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Climate risks becoming the norm in financial statements
MEDIA RELEASE (AU): More than a third of companies worldwide are now disclosing climate-related risks in their financial statements, according to new data released by peak accounting body Chartered...
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S3E5: Auditing and Reporting Changes in 2023
This episode of Small Firm, Big Impact with Amir Ghandar FCA – Chartered Accountants ANZ Reporting and Assurance Leader, takes you through what small and medium sized practices and entities can expect...
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Insights into key audit matters
CA ANZ joint research report on the frequency and nature of key audit matters in ASX listed entity auditors’ reports in 2021...
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Insights into key audit matters in Australia
Joint research into key audit matters (KAMs) reported in Australia by ASX listed companies in 2023...
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CA ANZ calls for consultation on government decisions impacting the accounting and auditing profession
Chartered Accountants ANZ calls for consultation on government decisions impacting the accounting and auditing profession...
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FAQs: Retention money accounting
Addresses frequently asked questions (FAQs) arising from the new construction contract retention money regime in New Zealand...
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Key audit matters in Australia
CA ANZ joint research report on the frequency and nature of key audit matters in ASX listed entity auditors’ reports in 2022...
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Climate-related risks are having an impact
CA ANZ joint research report on the impact of climate-related risks on statutory financial statements and key audit matters in auditors’ reports...
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Financial reporting and auditing in uncertain times
The state of uncertainty means financial reporting and auditing will remain complex with increased risks. This guide reminds preparers and auditors of financial reports of some key focus areas...
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Q&A: Illustrative auditor's reports
This technical Q&A answers: Where can I find an audit report template for an audit of a complete set of financial statements?...
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Q&A: Auditor's report when financial statements are prepared on a liquidation basis for the first time
My client has prepared its financial statements on a liquidation basis for the first time, a decision that, as their auditor, I concur with. The financial statements clearly disclose this basis of...
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Q&A: Event after balance date
This technical Q&A answers: There has been an event after balance date. What are the auditor’s obligations and the possible implications for the auditor’s report?...
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Q&A: Modified audit reports in NZ
This technical Q&A answers: I have issued a modified audit report for a New Zealand company, who do I need to send it to?...