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. Insights into Australian Key Audit Matters

    Joint research into key audit matters (KAMs) reported in Australia for ASX listed companies in 2024...

  5. 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...

  6. How to attract and retain the next generation of graduates into accounting and auditing

    CA ANZ and CPA Australia partnered with UTS and Massey University to conduct research on talent in the accounting and audit profession...

  7. 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...