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FAQs: Retention money accounting
Addresses frequently asked questions (FAQs) arising from the new construction contract retention money regime in New Zealand...
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Q&A: Auditors and NOCLAR
This technical Q&A answers: How do the provisions in the Code of Ethics in relation to responding to non-compliance with laws and regulations (NOCLAR) impact auditors?...
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Q&A: Audit manual
This technical Q&A answers: Where can I find an audit manual?...
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Q&A: End of audit partner long association cooling-off transition period in Australia
This technical Q&A answers: APES 110’s cooling-off transition period for audit partner rotation ends on 31 December 2023. What happens after that for engagement partners who perform audits for listed...
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Guidance for funding providers on professional service options
This publication has been developed to help funding providers understand the various professional service options that are available, and choose the one most appropriate to their needs...
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Quality Management Fact Sheet
Quality management standards in Australia are changing. Understand how this impacts your practice, when the changes come in to effect and what standards apply to your practice...
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Audit and assurance
Maintain and enhance audit quality with tools and resources designed for a range of assurance engagement types and sizes...
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Pro-forma toolkit: Audit quality management - Small to medium sized firms
A toolkit of audit quality management pro-forma policies and procedures, letters and checklists that can be tailored to the needs of small to medium firms in Australia and New Zealand.To access the...
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Illustrative risk matrix: Audit quality management - Small to medium sized firms
Illustrative guide to assist non-network audit and assurance firms with audit quality management practices in relation to identifying, assessing and documenting quality risks.This is designed to be...
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Financial reporting and auditing in uncertain times
The state of uncertainty means financial reporting and auditing will remain complex with increased risks. This guide reminds preparers and auditors of financial reports of some key focus areas...
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Guidance for NFP Assurance NZ
Guidance on assurance engagements for not-for-profits in New Zealand...
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Q&A Charity depreciation rates (NZ)
This Q&A answers: Are Inland Revenue depreciation rates for property, plant and equipment acceptable for charities to use?...
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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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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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Independence Guide (5th edition)
The 5th edition of this popular resource provides guidance on how to apply APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to independence for audits, reviews...