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The AUASB in conjunction with the CA ANZ and CPA Australia is seeking input from Australian stakeholders in order to inform them on the important topic of fraud in the audit of financial statements. To facilitate gathering stakeholder’s views and available evidence, the AUASB are holding a roundtable for audit practitioners, audit academics, standard setters, financial report preparers, forensic accountants, insolvency practitioners and regulators to explore the questions raised in a recent IAASB’s discussion paper on this topic. Read More
The September 2020 AUASB Newsletter is now available. The newsletter captures all the major developments and announcements made by the AUASB since the end of June 2020. Read More
This IAASB FAQ assists auditors in understanding whether a procedure involving automated tools and techniques may be both a risk assessment procedure and a further audit procedure. It also provides specific considerations when using automated tools and techniques in performing substantive analytical procedures in accordance with International Standard on Auditing 520, Analytical Procedures (AUASB equivalent ASA 520 Analytical Procedures). Read More
The AUASB seeks feedback on the IAASB's Discussion paper on Fraud and Going Concern. As the auditor’s role in relation to fraud and going concern in audits of financial statements continues to receive heightened public attention, amplified by high-profile corporate failures, the IAASB has recognised the need to further explore these topics, and has released a Discussion Paper on Fraud and Going Concern in an Audit of Financial Statements to seek feedback. The feedback collected by the IAASB will inform decisions about possible further actions on these topics. The AUASB seeks feedback from Australian stakeholders to inform them in providing feedback to the IAASB on these important topics. Read More
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