Australian Government
Auditing and Assurance Standards Board
Thursday, July 25, 2024
The AUASB has issued a Research Report authored by AUASB Scholar Dr Yitang (Jenny) Yang on the assurance choices made by a sample of medium-sized charities registered with the Australian Charities and Not-for-profits Commission (ACNC) for the 2018 reporting period.
The findings offer insights into the incidence of audits versus reviews and identify possible assurance quality concerns in review engagements, and will be used to monitor developments over time.