6 top issues in audit

The following Slideshare collection of articles and podcasts pulls together six top issues in auditing:

• 6 warning signs the ATO uses when monitoring SMSF auditors
• Whether auditors should be held liable if they miss fraud
• When do auditors need to highlight risk by issuing a "going concern" emphasis of matter in their report?
• How can auditors cultivate an appropriate level of scepticism in order to do their jobs properly?
• Whether data analytics is fundamentally transforming audit
• Top themes on the auditing of small entities
• Helping your clients understand the difference between a review and an audit