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Independent auditors underpin investor confidence
CA ANZ’s research shows solid investor confidence in New Zealand markets (85%) and companies (83%) but investors are nervous about global political unrest...
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Q&A: Change of auditor
This technical Q&A answers: I have been asked to accept appointment as an auditor, what communication do I need to have with the outgoing auditor before I agree?...
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Q&A: Going concern
This technical Q&A answers: I have doubt over the ability of my audit client to continue as a going concern. What is the impact on the auditor's report?...
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Q&A: Auditing impairment
This technical Q&A answers: I have identified indicators that my audit client's intangible asset may be impaired. However, management is not willing to record an impairment loss. Is this uncertainty...
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Q&A: First year audit
This technical Q&A answers: I have a new client and I am doing the audit for the first time. Do I need to include anything in the audit report about this?...
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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?...
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Q&A: Prescribed audit reports
This technical Q&A answers: My client has asked me to do an assurance engagement but the regulator has a prescribed form for the report. What should I do?...
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Q&A: Auditor removal in Australia
This technical Q&A answers: What is the process that an Australian company must follow to remove its auditor?...
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Q&A: Australians auditing NZ companies
This technical Q&A answers: I am an Australian resident member of CA ANZ with a CA and CPP. Am I allowed to conduct statutory or nonstatutory audits of New Zealand companies?...
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Q&A: Subsequent event after signing
This technical Q&A answers: I have just discovered an error in the published financial statements of my audit client. What should I do?...
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Q&A: Becoming a Registered Company Auditor
This technical Q&A answers: I am thinking of becoming a Registered Company Auditor (RCA). Where can I find out more information about the process of applying (Australia)?...
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Q&A: Auditing in NZ
This technical Q&A answers: I am an Australian-resident member, what are the steps required for me to be able to conduct audits of New Zealand entities?...
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Audit’s great expectation gap
What the general public thinks auditors do is very different from the actual scope of the role. How can that be fixed?...
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Are multidisciplinary firms good for audit quality?
New report examines the relationship between multidisciplinary firms and audit quality...
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How confident are Australian retail investors?
CA ANZ’s research shows healthy investor confidence in Australian markets (84%) and companies (86%) but investors are nervous about global political unrest...