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Technical Articles, Audit Quality
New And Revised Standards For The Audit Profession
07 May 2021
As demands for greater confidence and trust in reported financial information continue to grow, it is crucial that the standards the audit profession adheres to are robust and of high quality.
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Audit Quality, Technical Articles
Using Data Analytics In A Financial Statements Audit
08 Oct 2020
Data analytics can be used in performing risk assessment and further audit procedures.
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Technical Articles, Audit Quality
Instilling Faith In The Figures
08 Sep 2020
Multiple stakeholders have a shared responsibility to ensure confidence in organisations' financial figures.
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Audit Quality, Technical Articles
The Value And Future Of Audit
06 Oct 2019
An ISCA roundtable brought together diverse stakeholders to discuss the quality and effectiveness of audit including its scope and purpose, and its future.
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Audit Quality, Technical Articles
Corporate Governance: A Shared Responsibility
12 Aug 2019
The corporate governance ecosystem is an intricate balance of multiple participants who work towards generating long-term value for the organisation.
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Audit Quality, Technical Articles
Robust Audit Planning – Essential Activities to Facilitate an Efficient Audit (Part 2)
16 Jun 2015
In this second part, we will highlight some of the planning activities public accountants (PAs) should engage their auditees and their staff in. This list is by no means exhaustive, but it would serve to dispel some common misconceptions about audit planning.
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Audit Quality, Technical Articles
Robust Audit Planning – Going Beyond Form/Checklist Filling (Part 1)
13 May 2015
Rachel was a young and self-motivated audit assistant who joined a 15-headcount small and medium-sized practice (SMP) three months ago. She completed two audit engagements under the guidance of an audit senior, which gave her a great sense of accomplishment.
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Audit Quality, Technical Articles
Considerations for Audit Cycle - Starting Off on the Right Footing
15 Feb 2015
Over the years, investors’ expectations of trusted financial information in promoting investment and economic growth have been rising, and audit quality becomes essential in meeting these expectations.
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Audit Quality, Technical Articles
Enhancing Audit Quality – From Different Perspectivestical Guidance 7 – Existence and Completeness of Accounts Receivables and Accounts Payables through Confirmations
12 Nov 2014
On 18 February 2014, the International Auditing and Assurance Standards Board (IAASB) released its new publication, A Framework for Audit Quality: Key Elements that Create an Environment for Audit Quality (the Framework).
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Audit Quality, Technical Articles
Professional Skepticism: An Essential Attitude
31 Jul 2014
The exercise of professional skepticism is fundamental to the successful performance of auditors, audit firms, and the audit profession as a whole in discharging their responsibilities to capital markets and to society at large.
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