Completed
Date

Thursday 9 May 2019

Time

12:00 pm

Duration

1.5 CDP hours

Session Topic

Understanding the revised ethics code relevant to independence for audit and review engagements (Part 3)

The third of four sessions on the revised code, it looks at Part 4A and how it applies to independence for audit and review engagements.

ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements specifies the responsibilities of the auditor, assurance practitioner, quality- control reviewer and firm to comply with relevant ethical requirements. The session will cover:

  • Introduction and PIES
  • Fees
  • Compensation and evaluation policies
  • Gifts and hospitality
  • Actual or threatened litigation
  • Financial interests, loans and guarantees
  • Relationships (including audit rotation)
  • Provision of non-assurance services to an audit client, and
    Reports on SPFS.
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This session is presented by:

Colin Parker

Principal, GAAP Consulting, Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board. He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.

 

Sonya Sinclair

Audit and risk management expert

Sonya is a registered company auditor, registered superannuation auditor and quality-control reviewer, CAANZ. Sonya specialises in risk management, implementation of audit quality through development of audit systems and processes, and interpretation and advice on generally accepted accounting and auditing principles. Sonya has over 15 years’ experience in auditing and financial reporting, bringing a collaborative style and balancing technical aspects with practical recommenations to clients.