As the June reporting season looms, auditors have received further guidance on reporting climate change risk.
A legal precedent may be set for SMSF auditors after a court found a second auditor responsible for the lion’s share of an SMSF’s losses.
Is there a better way to tackle audit quality concerns? CPA Australia takes a look at the work underway globally. Here's what the issues are.
Auditors of self-managed superannuation funds (SMSFs) have been in the regulatory spotlight since 2013, when registration became a requirement under the government’s Stronger Super reforms.
New requirements in the Code of Ethics mean that accountants may, in some instances, have to report client non-compliance with laws and regulations (NOCLAR).
At what point does an auditor decide that a company is at risk of being unable to continue in business – and need to highlight that risk by issuing a “going concern” emphasis of matter in their report?
Many of your clients may not be aware that the entity they manage may not require an audit.
Professional scepticism is a hot topic for auditing, and new research provides pointers on how to develop it.