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  1. 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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  2. Submission on Going concern additional disclosure requirements in NZ FRS 44 and PBE IPSAS 1

    CA ANZ submission supports aligning the disclosure requirements in the accounting standards with those in the auditing standards on going concern for for-profit and public benefit entities...

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