MyWorkpapers is pleased to announce the release of the following content updates to the application. All updates are live on the application now.
The following templates have been updated to 2023.06
- Audit (Aus)
- Audit (Int)
- SMSF
The principal technical changes in these updates relate to:
- Changes to ASA 240 / ISA 240 The auditor's responsibilities relating to fraud in an audit of financial statements;
- Changes to ASA 315 / ISA 315 Identifying and assessing the risks of material misstatement; and
- The introduction of the new suite of Quality Management Standards.
The revised ASA 240 / ISA 240 and ASA 315 /ISA 315 apply for accounting periods commencing on or after 15 December 2021, with early adoption permitted. The revised suite of Quality Management Standards (ASA 220 / ISA 220, ASQM 1 / ISQM 1 and ASQM 2 / ISQM 2 are effective from 15 December 2022, with early adoption permitted).
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