Estimates (ISA 540)
Audit of Service Performance information
- Addition of Other Matter paragraph for first year in Tier 1 and 2 PBE audit reports
- 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
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
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?