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Recognition of NZ audit firms
Legislative amendment to enable NZ audit firms to be appointed as auditors of Corps Act entities...
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ASIC Audit Inspection Report outlines key areas of focus for the profession, but cautions generalising results
Released today, ASIC’s latest audit inspection report equips the audit profession with areas of focus to inform their training, says Chartered Accountants Australia and New Zealand (CA ANZ)...
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Narrowing the audit expectation gap
Addressing fraud and going concern is a matter for all stakeholders in the financial reporting supply chain...
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Australian and New Zealand investors are feeling more confident
New Zealand and Australian investors confident despite latest COVID-19 scare...
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Attracting and retaining talent in the audit profession
A new conversation starter from Chartered Accountants Australia and New Zealand (CA ANZ) aims to spark discussion about the workforce challenges and opportunities that audit firms currently face. It...
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Submission on the Incorporated Societies Bill
Change is on the way for New Zealand’s 24,000 incorporated societies...
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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...
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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...
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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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How coronavirus heightens the risk of fraud
The pandemic delivers a perfect set of circumstances for the fraud triangle – opportunity, motivation and rationalisation...
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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...
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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...
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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...
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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?...