News & Articles
Category: News
News
Changes to reporting for small not-for-profits in NZ
For those who prepare and audit financial statements for “small” (under $5m expenditure) charities and other not-for-profits, there are some important changes
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What’s different with the new NZ AS1 (Revised)?
The new standard for the audit of service performance (NZ AS1 (Revised)) is actually much simpler than the original standard released over three years ago.
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Compiling a file for an audit?
Audit Assistant has been making online collaboration tools for auditors for many years, so we thought why not use this incredible functionality to help
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The latest on the LCE (Less Complex Entities) standard
Is this project that we have all eagerly anticipated actually going to happen? It appears so. I recently attended an IFAC webinar (recording is here) that
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ISA 315 Overview – Understanding the Entity and Environment and Controls
We’ve talked about risk assessment, professional scepticism, responding to identified risks, and the business model in terms of ISA 315 (revised 2019). But
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ReviewTools by Audit Assistant
Ever wish you could take your current complex review and documentation processes and put them into one bespoke, secure, elegant online solution without
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ISA 315 Overview – Understanding the Business Model
The concept of understanding an entity’s business model, including how it uses Information Technology (IT) is new in ISA 315 (Revised 2019).
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ISA 315 Overview – Automated Tools and Techniques
Remember CAATs? This was an acronym for Computer Assisted Audit Tools – a general category for all things computery that helped us work with more efficiency