Highlighting some of the biggest 新型冠状病毒肺炎 impacts on reporting and assurance, this guide provides practical guidance and points to useful resources to help you work through these impacts. 你是否...

The 5th edition of this popular resource provides guidance on how to apply APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to independence for audits, 评论...

这一技术问&A answers: There has been an event after balance date. What are the auditor’s obligations and the possible implications for the auditor’s report?...

这一技术问&A answers: Some of the entities we audit are in lockdown over year end so we will not be able to attend the stock take. Is there any guidance on how to deal with this situation?...

这一技术问&A answers: When classifying financial assets under IFRS 9, do I have to assess each asset in a portfolio separately?...