Welcome! Auditing and Assurance Special Interest Group Meeting Auckland 1 July 2018 Sponsors:

AASIG – July 2018 Schedule 9am: Welcome and Annual General Meeting 9.30am: Perspectives from the regulator, a practicing auditor and a preparer on audit reporting and Key Audit Matters (KAMs) 10.30am: Morning Tea 11.00am: Perspectives on the future of assurance/audit - including regulation and standards setting, professional bodies’ roles 12.30pm: Lunch Special Guests: Roger Simnett, Officer of the Order of Australia Karla Johnstone Robert Knechel, Steve Salterio, Mark Cheffers Rosemary King, Ram Subramaniam, Marcus, Adele Yang Xu UNSW Sydney Jenny (Yitang) Yang UNSW Sydney (Rookie Camp) Lina Li University of Auckland Elnaz Vafaei Curtin University (Rookie Camp)

Objectives AASIG – July 2018 providing a forum for continuing education in relation to the teaching of audit, assurance, ethics, risk management and governance issues providing a forum for continuing education with regard to current professional issues in relation to auditing and assurance disseminating information and communicating members’ research interests and emerging issues in research providing opportunities to present new research ideas and work-in-progress in supportive workshops with more time than is usually available at a conference providing opportunities to present emerging issues in research methodologies initiating, encouraging and facilitating collaborative research encouraging both new and established researchers in auditing and assurance research using a variety of methods

Update on SIG Activity AASIG – July 2018 Formed in 2010, we met for the first time in 2011. Attendance today is around 50 and we welcome those attending the AASIG for the first time. Membership has stabilised at around 50 members. The mailing list is a great way to contact and mobilise Australian and New Zealand audit researchers on areas of interest eg Conferences, Journal Rankings, Special Issues of Journals, etc. The AUASB and FRC are keen to engage with academic audit researchers and with the AASIG specifically. We have now completed three rounds of CPA synthesis projects.

Annual General Meeting AASIG – July 2018 Annual General Meeting Election of Office Holders Presentation of Accounts Plans for 2018/19 Any Other Business

Election of Officeholders AASIG – July 2018 Election of Officeholders Elizabeth Carson, Chair Robyn Moroney, Secretary Nives Botica-Redmayne Christine Contessotto Shan Zhou Tom Scott

Accounts for 31 December 2017 AASIG – July 2018 Income Membership subscriptions 1,100.00 Conference registration 3,386.10 4,486.10 Expenses Conference catering, room hire, av and speaker costs 4,700.84 AFAANZ secretariat (10% of income) Not charged Deficit for 2017 (214.74)

Accounts for 31 December 2017 AASIG – July 2018 Closing Balance at 31 December 2016 6,619.84 Deficit for 2017 (214.74) Closing Balance at 31 December 2017 6,405.10

AASIG – July 2018 Plans for 2019 2019 meeting will be held in Australia Suggestions for panels or presenters most welcome Encourage your colleagues and students to join and plan to attend

Any other business? Announcements from Institutions? AASIG – July 2018 Any other business? Announcements from Institutions?

Upcoming Call for Papers – ISAR 2019 6-8 June, 2019 Boston Hosted by University of Massachusetts Amherst Paper submission deadline: 31 January 2019 More information at: www.isarhq.org

AASIG – July 2018 Close of AGM

Perspectives on Audit Reporting and KAMs Jacco Moison, Financial Markets Authority Karen Shires, PwC and member of NZAuASB Richard Smyth, Deputy CFO, SKYCITY Professor Neil Fargher, ANU Chaired by: Dr Nives Botica Redmayne, Massey University

AASIG – July 2018 Morning Tea

Perspectives on the Future of Audit and Assurance Warren Allen, XRB Robert Buchanan, NZ AuASB Professor Roger Simnett, UNSW and AUASB Associate Professor Noel Harding, UNSW and AUASB Zowie Pateman, CA ANZ Claire Grayston, CPA Australia Chaired by: Dr Shan Zhou, Sydney University