18 November 2020

Audit quality - a director’s guide

As a director, one of your key responsibilities is to ensure your organisation’s financial statements fairly represent your business and comply with IFRS. This guide sets out how you, as a director, can contribute to the quality of your audit, as well as what you can expect from the FMA and your auditor.

The Audit quality - a director's guide 2020 handbook offers guidance for directors and shareholders of New Zealand FMC reporting entities about how to improve audit quality.

Download the Audit quality - a director's guide 2020 PDF


Related

Resources: Investors’ guide to auditing
Audit Quality Monitoring Report