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Comments of the Afaanz Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 600 (Ed 600)

Coram, Paul; Harding, Noel; Hay, David; Khan, Muhammad … - 2022

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 600 (Revised) ‘Special Considerations' – Audits of Group Financial Statements (Including the Work of Component Auditors) (ED 600). The Australian Auditing...

Persistent link: https://www.econbiz.de/10014085706

The Views of Privacy Auditors Regarding Standards and Methodologies

Toy, Alan; Lau, David; Hay, David; Gunasekara, Gehan - 2022

PurposeThis paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy auditing...

Persistent link: https://www.econbiz.de/10014086168

Special issue: the quality of public sector auditing : profession, institutions and standards

Grossi, Giuseppe (ed.); Hay, David (ed.); … - 2023

Persistent link: https://www.econbiz.de/10014430472

Comments of the AFAANZ Auditing and Assurance Standards Committee on proposed International Standard on Auditing 570 (revised) going concern

Harding, Noel; Hay, David; Dharmasiri, Prabashi; Fu, Yi; … - In: Accounting and finance 64 (2024) 3, pp. 3157-3172

Persistent link: https://www.econbiz.de/10015164651

Comments on recent International Ethics Standards Board for Accountants Exposure Drafts regarding sustainability assurance and the use of external experts

Hay, David; Harding, Noel; Redmayne, Nives Botica; … - In: Accounting and finance 64 (2024) 4, pp. 4197-4216

Persistent link: https://www.econbiz.de/10015165229

The Views of Privacy Auditors Regarding Standards and Methodologies

Toy, Alan; Lau, David; Hay, David; Gunasekara, Gehan - 2022

Purpose – This paper aims to uncover the practices of different privacy auditors to reveal the extent of any similarities in such practices. The purpose is to investigate the drivers of practices used by privacy auditors and to identify potential for improvements in the practice of privacy...

Persistent link: https://www.econbiz.de/10013299126

Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 500 (revised) audit evidence

Fu, Yi; Harding, Noel; Hay, David; Khan, Mohammad Jahanzeb - In: Accounting and finance 63 (2023) 4, pp. 4805-4812

Persistent link: https://www.econbiz.de/10014477203

Comments of the AFAANZ Auditing and Assurance Standards Committee on the proposed standard on assurance engagements over GHG emissions disclosure

Hay, David; Harding, Noel; Gan, Chris; Ge, Irene; Linh Tu Ho - In: Accounting and finance 63 (2023) 4, pp. 4813-4820

Persistent link: https://www.econbiz.de/10014477204

Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE

Coram, Paul J.; Fu, Yi; Garg, Mukush; Harding, Noel; … - In: Accounting and finance 62 (2022) 3, pp. 4219-4244

Persistent link: https://www.econbiz.de/10013468246