Stepping into the Digital Audit – with Inflo
Moving to digital auditing improves the quality of the whole process, says Inflo’s Olwyn Connolly. Brought to you by Inflo...
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Financial advice for business and news, insights and comment on the sector
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What’s the trouble with goodwill?
Assessing the value of goodwill has become a complex, time-consuming process. But do suggested changes deliver what’s needed?...
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What’s the AASB’s view of proposed goodwill changes?
It seems the IASB’s suggested changes to the valuing and impairment of goodwill are good only in some parts...
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What’s the future of risk for auditors?
Auditors are in the crosshairs as the world gets more digitally focused and demands more be done to combat fraud...
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How coronavirus heightens the risk of fraud
The pandemic delivers a perfect set of circumstances for the fraud triangle – opportunity, motivation and rationalisation...
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Running the numbers remotely – how COVID changed audit
The coronavirus pandemic triggered rapid changes to the audit industry, with remote audits now the rule...
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Beneath the data: 2020 John B. Thurston Award winner
Christopher Kelly FCA and James Hao’s article, reprinted here, was voted this year’s outstanding paper on internal auditing...
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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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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...