Department of Climate Change (DCC) issue NGER (Audit Registration) Instrument
The DCC has issued its NGER (Audit Registration) Instrument 2010. This instrument sets out the ways in which the requirements of the NGER Regulations, in relation to auditing knowledge and experience, may be met by prospective auditors.
Chairperson of APESB Appointed to IESBA
Kate Spargo, the Chairperson of the Accounting Professional and Ethical Standards Board (APESB) has been appointed to the International Ethics Standards Board for Accountants (IESBA) as an independent public interest member.
AUASB Issues Foreword to AUASB Pronouncements
The AUASB reissued its Foreword to AUASB Pronouncements on 23 December 2009 as part of its Clarity project. It replaces the pronouncement of the same name issued in April 2006.
IAASB issues ISAE 3402
The International Auditing and Assurance Standards Board (IAASB) has released International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization, which addresses reports on the description, design, and operating effectiveness of controls relating to the broad range of services (e.g. assisting with processing transactions) that today’s service organisations provide.
AUASB's International Update
The AUASB has issued its sixth International Update which summarises significant developments, projects and news during November 2009, from major overseas standard-setting bodies, including the International Board and bodies from the US, Canada and New Zealand.
Highlights of Latest AUASB Meeting
The AUASB has issued the highlights of its latest Board meeting on 7 December.
AUASB Consultative Meeting 8 December 2009
The AUASB has made available the presentation by the Executive Director, AUASB, at its annual consultative meeting.
Highlights of latest APESB Meeting
Highlights of the latest APESB meeting, held on 16 and 17 November, are now available.
AUASB Issues GS 015 Audit Implications of Accounting for Investments in Associates
The AUASB has today issued a revised guidance statement. The new statement, GS 015 Audit Implications of Accounting for Investments in Associates, replaces AGS 1032 which was issued in July 2002.
IAASB Staff Practice Alert on External Confirmations
The IAASB has issued a Staff Alert addressing emerging practice issues pertaining to the use of external confirmations in financial report audits.