Research and Insights

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  1. Insights into 2025 auditors' reports

    Research into 2025 auditors’ reports across Australia and New Zealand, highlighting audit opinions, going concern uncertainty and key audit matters...

  2. ISSA 5000 case study: Estimates and forward-looking information

    In partnership with ACCA, this case study provides illustrative limited and reasonable assurance procedures for GHG emissions disclosures under ISSA 5000...

  3. A case study: Demystifying materiality in accordance with ISSA 5000

    In partnership with ACCA, this case study applies the ISSA 5000 materiality requirements to GHG emissions disclosures...

  4. Audit and Technology Playbook: A Practitioner’s Guide

    This playbook provides audit professionals with practical insights and strategies to navigate the rapidly changing landscape of audit technology...

  5. Attract, Retain, Engage: New research sheds light on the fight for audit talent

    CA ANZ & ACCA have released a new research report Attract, Retain, Engage: Insights and Recommendations for Audit Talent Success that reveals persistent challenges for the profession...

  6. Climate-related risks are having an impact

    CA ANZ joint research report on the impact of climate-related risks on statutory financial statements and key audit matters in auditors’ reports...

  7. Narrowing the audit expectation gap

    Addressing fraud and going concern is a matter for all stakeholders in the financial reporting supply chain...

  8. Attracting and retaining talent in the audit profession

    A new conversation starter from Chartered Accountants Australia and New Zealand (CA ANZ) aims to spark discussion about the workforce challenges and opportunities that audit firms currently face. It...

  9. Are multidisciplinary firms good for audit quality?

    New report examines the relationship between multidisciplinary firms and audit quality...

  10. How technology will allow audit to look forwards not backwards

    Research from CA ANZ and ACCA details how technology is transforming audit...