Auditing

Due to its inherently illegal nature, fraud is almost always hidden or disguised, making it very difficult to detect.

Should auditors be held liable if they miss fraud?


There are red flags that could point to problems with auditor independence

6 warning signs the tax office uses when monitoring SMSF auditors


Audit trends: When are auditors raising concerns? INFOGRAPHIC


The option to conduct a review instead of an audit, even if allowed under relevant legislation, depends on the entity’s constitution.

Review or audit? Help your clients understand the difference.


Transcript: Top themes on the auditing of small entities


INTHEBLACK

Podcast: Is data analytics transforming the audit?


Auditors need training and experience to recognise red flags that should trigger distrust and call for investigation.

Are you distrusting enough to be a great auditor?


Two-partner practices and multiple referrals are among the key threats to auditor independence.

6 more threats to auditor independence


INTHEBLACK

Using audit data analytics to gain greater insights


Auditors will need to challenge the adequacy of disclosures for 'close call' situations

What's next in audit reforms?


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