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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How bots can revolutionise assurance
Robotic process automation (RPA) can be a preventive or detective tool, and using it will transform your audit and the way you provide assurance...
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5 things to do in root cause analysis
Audit leaders share five essentials for conducting a root cause analysis they learned through their real life experiences...
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Raising the bar on audit quality
The bar against which the audit profession is measured is constantly rising, so what steps can propel continual improvement?...
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Find the root cause
Root cause analysis, a method used to understand medical and industrial mishaps, is also a useful tool for auditors...
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Audit quality is good, but can we do better?
Audit quality in Australia and NZ isn’t bad, but the profession still has to work harder to address regulators’ concerns...
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ASIC’s audit focus for 2019
ASIC’s latest audit inspection report finds room for improvement in the audit of asset values and revenues...