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Beneath the data: 2020 John B. Thurston Award winner
Christopher Kelly FCA and James Hao’s article, reprinted here, was voted this year’s outstanding paper on internal auditing...
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Pre-Budget Submission for August 2020
CA ANZ’s pre-budget submission for the August 2020 budget calls for expenditure that supports sustainable development goals such as a zero emissions economy and focus on education to prepare the...
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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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A playbook for automation and accounting
A new CA Catalyst report maps out how accountants can plan for and implement automation to improve their practices...
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Submission to the IAASB on assurance over extended external reporting (phase 2)
Submission to the IAASB on assurance over extended external reporting (phase 2)...
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Submission on ensuring clear consistent disclosure of COVID-19 rent concessions
Joint CA ANZ CPA submission supports updated disclosure requirements in AASB 1060 relating to COVID-19 rent concessions...
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Meet Sir Donald Brydon – the audit disruptor
“Auditing is different to accounting,” says Sir Donald Brydon, and his review calls for it to become a separate profession...
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Should auditors reduce their fees during COVID-19?
With clients facing COVID-induced financial strain, there is pressure on auditors to reduce fees. But is it an ethical trap?...
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CAs feature among Australia’s Top 100 financial advisers
Australia’s Top 100 Financial Advisers 2020 list has been revealed, with many CAs making an appearance. We find out what qualities they possess that have seen them rise to the top...
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Joint submission on IESBA proposals in relation to fees
CA ANZ and ACCA have lodged a joint submission to the IESBA on its proposals in relation fees...
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Joint submission on IESBA proposals for non-assurance services
CA ANZ and ACCA have lodged a joint submission to the IESBA on its proposals in relation to non-assurance services...
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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...
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Q&A: Attending a stock take when there is limited access
This technical Q&A answers: Some entities may not be able to provide access for auditors to attend the stock take. The limitations imposed by the restrictions in recent years are such examples. Is...
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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?...
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AUASB revising agreed-upon procedures standard
CA ANZ/CPA Australia submission supports proposed revisions to ASRS 4400...
