Test Dynamic Section Listing Page
Description
Test Dynamic Section Listing Page
Strap line
Filter by
Current filter
Clear filtersShowing results 76-90 of 126
-
Submission on proposed revisions to the definitions of Listed Entity and Public Interest Entity
Overall, CA ANZ supports the IESBA’s proposals to revise the definition of Listed Entity and Public Interest Entity to promote global consistency...
-
Submission on fraud and going concern in the audit of financial statements discussion papers
CA ANZ and ACCA jointly submitted comments to the IAASB on its DP seeking feedback on fraud and going concern in the audit of financial statements...
-
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?...
-
How coronavirus heightens the risk of fraud
The pandemic delivers a perfect set of circumstances for the fraud triangle – opportunity, motivation and rationalisation...
-
Submission to the IAASB on proposed revisions to group audit engagements
CA ANZ and ACCA jointly submitted comment to the IAASB on its ED proposing revisions to ISA 600 Special Considerations – Audits of a Group Financial Report...
-
Are Australian and New Zealand retail investors still confident in 2020
The confidence that retail investors have in our capital markets is crucial to maintain both the effectiveness of those markets and the health of our economy...
-
Submission on the proposed changes to the face of the profit or loss statement
CAANZ’s submission to the IASB supports the direction of the proposals and highlights stakeholder’s feedback and recommendations for further refinement...
-
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...
-
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?...
-
AUASB revising agreed-upon procedures standard
CA ANZ/CPA Australia submission supports proposed revisions to ASRS 4400...
-
Letter to FRC COVID-19 Working Group
Joint Accounting Bodies provide insight into challenges posed by COVID-19...
-
Missing wages. Who’s responsible: Bad bosses or bad systems?
Wage underpayments are being unearthed almost daily. So what’s the root cause of the problem and how can it be fixed?...
-
Client Monies: Guidance for practices and auditors applying APES 310 Client Monies
Guidance for practices dealing with client monies (trust accounts), and their auditors when performing a compliance engagement of a practice’s compliance with APES 310 Client Monies. Includes a...
-
Insights from leading Audit Committee Chairs
Audit committee chairs play a key role in corporate governance and their perspectives and experience are vital to shaping its evolution...
-
A roadmap to the future of audit
How can the public’s confidence and trust in audit be strengthened? CA ANZ has developed a 15-point plan...