Thursday 21 November 2019


2:30 pm


1.5 CDP hours

Session Topic

First-time auditing AASB 16 Leases – getting it right

AASB 16 Leases applies for 31 December year-ends for the first-time. From an auditing perspective, considerations will need to be given to transition, assertions over transactions during the year and balances at the reporting date. This session will focus on:

  • Identifying audit risks arising from AASB 16 Leases
  • Changes required to audit planning
  • What should be in your audit-requirements letter
  • Effect on nature, timing, and extent of audit procedures
  • Typical audit procedures, and
  • Audit evidence required.
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