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AUASB revising agreed-upon procedures standard
CA ANZ/CPA Australia submission supports proposed revisions to ASRS 4400...
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Letter to FRC COVID-19 Working Group
Joint Accounting Bodies provide insight into challenges posed by COVID-19...
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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?...
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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...
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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...
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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...
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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?...