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
- Using Audit Assistant for Service Performance Audits under NZ-AS-1
- Service Performance Auditing - Key concepts of NZ AS-1
- Service Performance Auditing under NZ AS1
- Understanding Service Performance Criteria (NZ AS 1)
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?
Other audit issues
- COVID-19 Emphasis of Matter Paragraphs
- Auditing the COVID wage subsidy
- 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?