Topic: Audit

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What listed directors need to know about new auditing standards

Boards of listed companies need to engage auditors now on key audit matters under new accounting standards in place for this reporting season. AICD Senior Policy Adviser Kerry Hicks explains what you ...

A complex issue

Understanding the impairment of non-financial assets must be a key priority for boards of directors as they enter 2017, writes Tony Featherstone.

Role of Board Committees

The boards of larger organisations often delegate work to committees of directors to more effectively deal with complex or specialised issues and to use directors’ time more efficiently. Committ...

Role of the Audit Committee

An independent audit committee is a fundamental component of good corporate governance.

ASIC sounds warning to directors on financial reporting responsibilities

ASIC has sent out a warning to companies to be careful with their asset valuations in their next set of accounts or risk incurring the wrath of the corporate regulator.

Auditing

New reporting rules requiring bespoke auditor commentary are now being broadly adopted in Australia.

Internal Audit and Risk Management Policy for NSW Public Sector

On 6 February 2015, the Australian Institute of Company Directors lodged a submission in response to the NSW Treasury’s Consultation Draft, Internal Audit and Risk Management Policy for the NSW Public...

Submission to IAASB on ISA 720

Submission to IAASB on Exposure Draft ISA 720: The Auditor’s Responsibilities Relating to Other Information, Proposed Consequential and Conforming Amendments to Other ISAs
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