Knowledge of initiatives and developments at the international level are important to the Australian auditing profession, which has adopted a policy of convergence with the International Auditing and Assurance Standards Board (IAASB). To aid this knowledge, this paper provides a critical review of developments at the IAASB and their impact on Australia, drawing on insights gained by the author as a member of the IAASB from 2002 to 2005. © 2007 CPA Australia
On 1 May 2006, the Auditing and Assurance Standards Board (AUASB) introduced a series of new legally...
On March 4 1997, the Treasury Department of the Australian Government announced sweeping measures to...
This paper provides readers with: 1) An update on an institutional change that will focus the attent...
Purpose - The purpose of this paper is to examine and evaluate the internationalisation of Australia...
Purpose: – The purpose of this paper is to examine and evaluate the internationalisation of Au...
The Financial Reporting Council has announced a plan to adopt from January 2005 standards issued by ...
This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUA...
This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUA...
The development of auditing standards in Australia occurred in three phases. The primary professiona...
The Ramsay Report on the Independence of Australian Company Auditors, released in October 2001, cont...
Accounting as a profession is facing many challenges that increased following the collapse of large ...
IAASB agree on the proposed status and authority to attach to IAPSs at the June 2010 meeting and app...
Appropriate for undergraduate and postgraduate accounting majors, for either a full year or one seme...
On 31 March 2004, the International Accounting Standards Board (IASB) established the 'stable platfo...
This paper considers the implications of the convergence of the accounting standards of the Internat...
On 1 May 2006, the Auditing and Assurance Standards Board (AUASB) introduced a series of new legally...
On March 4 1997, the Treasury Department of the Australian Government announced sweeping measures to...
This paper provides readers with: 1) An update on an institutional change that will focus the attent...
Purpose - The purpose of this paper is to examine and evaluate the internationalisation of Australia...
Purpose: – The purpose of this paper is to examine and evaluate the internationalisation of Au...
The Financial Reporting Council has announced a plan to adopt from January 2005 standards issued by ...
This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUA...
This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUA...
The development of auditing standards in Australia occurred in three phases. The primary professiona...
The Ramsay Report on the Independence of Australian Company Auditors, released in October 2001, cont...
Accounting as a profession is facing many challenges that increased following the collapse of large ...
IAASB agree on the proposed status and authority to attach to IAPSs at the June 2010 meeting and app...
Appropriate for undergraduate and postgraduate accounting majors, for either a full year or one seme...
On 31 March 2004, the International Accounting Standards Board (IASB) established the 'stable platfo...
This paper considers the implications of the convergence of the accounting standards of the Internat...
On 1 May 2006, the Auditing and Assurance Standards Board (AUASB) introduced a series of new legally...
On March 4 1997, the Treasury Department of the Australian Government announced sweeping measures to...
This paper provides readers with: 1) An update on an institutional change that will focus the attent...