Auditing

CPA Australia noted in its submission to the inquiry that “there is a lack of evidence to support the notion that audit firm rotation improves audit quality”.

Audit in Australia: A way forward


As the use of cloud-based technology has become integral to the operations of accounting practices, it is critical that they introduce cybersecurity awareness programs for staff.

What the experts say: How audits will look in the post-COVID-19 era


Business leaders are uniquely positioned to serve as influential role models. How they communicate during times of crisis can create clarity, build resilience, and catalyse positive change on the way to recovery.

Ahead of the curve: Leading from the front during recovery


How can auditors effectively evaluate management’s going concern assessments in these unprecedented times?

Auditors may face difficult conversations regarding going concern


How can auditors maintain audit quality, continue  to comply with auditing standards and satisfy the regulators amid COVID-19 constraints?

Australia test case for remote audits using technology


CPA Australia has recommended that the government act on implementing the proposed improvements to ACNC legislation to further red-tape reduction and streamline charity regulation.

NFP reporting and audit obligations – regulatory responses during COVID-19


A range of technologies are available that can enable audit team members to collaborate effectively in real time, even when working remotely in different locations.

Auditors turn to new tech amid COVID-19 crisis


Recently, ethics has come into greater focus, particularly with respect to auditor independence and professional integrity.

Changing winds of accounting ethics


INTHEBLACK

Impacts of COVID-19 on reporting entities and auditors


The challenges in the audit of less complex entities


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