Articles

Estimates (ISA 540)

• Estimates (ISA 540) Underlying Concepts

Audit of Service Performance information

• Using Audit Assistant for Service Performance Audits under NZ-AS-1
• Key concepts of NZ AS-1
• Service Performance Auditing under NZ AS1
• Understanding Service Performance Criteria (NZ AS 1)
• Auditing a Statement of Service Performance (EG Au-9)

Less Complex Entities

• Templates for the audit of Less Complex Entities
• The Audit of Small Entities
• Less Complex Audits for Less Complex Entities?
• Less Complex Audits for Less Complex Entities - what about Not-for-Profits?

Risk issues

• Risk pt 1 - Introduction
• Risk pt 2 - Risk and materiality
• Risk pt 3 - Kinds of risk
• Risk pt 4 - Rating of risk
• Risk pt 5 - Overall risk
• Risk pt 6 - Risk and sampling

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Focus on charities and not-for-profits

• Charities and Audit - some interesting stats
• Auditing a Tier 3 PBE with a Statement of Service Performance (Part 1)
• Auditing a Tier 3 PBE with a Statement of Service Performance (Part 2)
• Auditing a Tier 3 PBE with a Statement of Service Performance (Part 3)
• Auditing a Tier 3 PBE with a Statement of Service Performance (Part 4)
• Ask Bill: What about entities that not "for profit" but not registered charities?

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Other audit issues

• 2023 Template Updates
• COVID-19 Helpful Links
• What story does your audit file tell?
• Emerging External Reporting (EER) - what is it and why should we care?
• Annual audit planning letters - what are they and why are they needed?

Accounting Standards

• The Accounting Standards Framework - Why?
• The Accounting Standards Framework for 'Public Benefit Entities'
• The Accounting Standards Framework for 'For-Profit Entities'

Anti Money Laundering Audits

• AML/CFT Roadshow Videos
• What impact do AML/CFT issues have in regular audit work?

Body Corp Audits

• Body Corp Audit and Review templates - which one to use?

Compliance Engagements

• Materiality and sampling in compliance engagements
• Materiality and sampling in compliance engagements (pt 2)

Agreed-Upon Procedures Engagements to Report Factual Findings

• Using Audit Assistant for Agreed-Upon Procedures under ISRS (NZ) 4400
• What are agreed upon procedures engagements and when may they be used?

Review Engagements

• Review Engagement vs Audit - what's the difference?
• Review Engagements - how do they differ from an audit and who is using them?
• SSP and Entity Information testing in review engagements

Special purpose reporting

• Special purpose reporting - what's the right audit opinion?