ISA 315 (Revised 2019) articles
- Key Concept 1 – Audit Risk
- Key Concept 2 - Professional Judgement and Scepticism
- Key Concept 3 - Financial Statement and Assertion Level Risk
- Key Concept 4 - Spectrum of Inherent Risk
- Key Concept 5 - Fraud and Error
- Key Concept 6 - Iterative and Dynamic
Estimates (ISA 540)
Audit of Service Performance information
- What’s different with the new NZ AS1 (Revised)?
- Addition of Other Matter paragraph for first year in Tier 1 and 2 PBE audit reports
- Service Performance Auditing - 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
Focus on charities and not-for-profits
- Common issues in Performance Reports prepared under the 2024 Tier 3 NFP standard
- Choosing the Right Template for a Tier 3 or 4 Audit
- 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)