The Benefits of Assuring Carbon Emission Disclosures 
 
This paper outlines the case 
for a global assurance standard on carbon emissions and describes 
the benefits of having these disclosures assured by an 
independent expert. 
 
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The Benefits of Assuring Carbon Emission Disclosures (PDF 779KB) 
 
 
 
 
 
 
Differential Auditing Standards 
 
This paper explores the issues of a one size fits all auditing standards regime and looks at possible alternatives for small and medium-sized entities in Australia. 
 
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Differential auditing standards (PDF 614KB) 
 
 
 
 
 
 
Professional Judgment 
 
In the wake of major corporate collapses there have been major changes in the audit field, including new independence rules and auditing standards being given the force of law and new inspection regimes.  
 
This paper looks at the expectations placed upon auditors compared to other professions, and concludes that a balanced approach is needed. 
 
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Professional Judgment (PDF: 206KB)