How coronavirus heightens the risk of fraud
The pandemic delivers a perfect set of circumstances for the fraud triangle – opportunity, motivation and rationalisation...
Finance
Financial advice for business and news, insights and comment on the sector
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How this AASB/AUASB guidance changes climate risk reporting
The AASB/AUASB guidance turns reporting on climate risk from a corporate social responsibility into a financial one...
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Should auditors reduce their fees during COVID-19?
With clients facing COVID-induced financial strain, there is pressure on auditors to reduce fees. But is it an ethical trap?...
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How unbiased is a financial report really?
Research into financial reports has found that the way they’re designed has a big influence on how a business is judged...
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Flattening the learning curve
A US favourite for 20 years, Sage Intacct financial management software is finally down under. Brought to you by Sage...
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Brydon Review suggests sweeping changes to audit
Auditing would dramatically increase in scope to cover environmental and social governance if the Brydon Review takes effect...
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A roadmap to the future of audit
How can the public’s confidence and trust in audit be strengthened? CA ANZ has developed a 15-point plan...
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The reasons why CAs are investigated
CA ANZ receives up to 400 complaints a year about its members, so what is bringing good CAs unstuck?...
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Last chance to have your say in the XRB’s Targeted Review
External Reporting Board chair Michele Embling FCA wants to remind the accounting community there is still time to make a submission to the Targeted Review of the New Zealand Accounting Standards...
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The great NZ trust crackdown
New trust legislation in New Zealand will affect accountants as well as trustee clients, so it’s time to weigh the options...