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...

This technical Q&A answers: Do auditors need to obtain a bank confirmation every year for an SMSF?...

This technical Q&A answers: I am thinking of becoming a Registered Company Auditor (RCA). Where can I find out more information about the process of applying (Australia)?...

This technical Q&A answers: I have been asked to accept appointment as an auditor, what communication do I need to have with the outgoing auditor before I agree?...

This technical Q&A answers: I have a new client and I am doing the audit for the first time. Do I need to include anything in the audit report about this?...

This technical Q&A answers: I have issued a modified audit report for a New Zealand company, who do I need to send it to?...

This technical Q&A answers: Where can I find an audit report template for an audit of a complete set of financial statements?...

This technical Q&A answers: Some of the entities we audit are in lockdown over year end so we will not be able to attend the stock take. Is there any guidance on how to deal with this situation?...

This technical Q&A answers: I am an Australian resident member of CA ANZ with a CA and CPP. Am I allowed to conduct statutory or nonstatutory audits of New Zealand companies?...

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?...