1 Events | 24 News & Issues | 14 Technicals | 1 Articles

News & Issues

Moment of clarity – Evaluation of Misstatements

Published 30 Jul 2010
New requirements relating to the evaluation of misstatements that are identified during the audit More >

A moment of Clarity podcast

Published 16 Jul 2010
Listen to Andrew Stringer, Head of Audit at the Institute, discuss the resources and guidance available to members to help them apply the new audit clarity standards More >

A moment of clarity – financial statement assertions

Published 12 Jul 2010
What has happened to the paragraphs dealing with the financial statement assertions that are used in obtaining audit evidence, which were in the old ASA 500 Audit Evidence? More >

A Moment of Clarity – small audits

Published 11 Jun 2010
A Moment of Clarity – small audits More >

More News & Issues >

Technical

A Moment of Clarity – ASA230 Audit Documentation

Published 20 Aug 2010
The principal source of documentation requirements under the auditing standards is ASA 230 Documentation. More >

Impact of clarity auditing on SMSF auditor’s reports

Published 23 Jul 2010
The AUASB has provided an explanation on the impact of clarity auditing on Self Managed Super Fund (SMSF) auditor’s reports following the introduction of the clarity standards. More >

AUASB Clarity EDs 11-17/09

Published 03 Jun 2009
Institute/CPA Australia/NIA Joint Submission More >

AUASB Clarity EDs 01-08/09

Published 24 Apr 2009
Institute/CPA Australia/NIA Joint Submission More >

More Technical >

Articles

Articles on the Clarity Project

Published 03 Oct 2008
List of Charter and assorted articles concerning the clarity project More >

Events

A Moment of Clarity – tools to assist practitioners

Published 09 Dec 2009
The AUASB, with the help of the Joint Accounting Bodies has run two free training sessions on the Clarity series of auditing standards to highlight the major changes from the existing ASAs. More >