The Benefits of Assuring Carbon Emission Disclosures 
 
The leadership paper from the Institute The Benefits of 
Assuring Carbon Emissions Disclosures outlines the case 
for a global assurance standard on this issue and describes 
the benefits of having these disclosures assured by an 
independent expert. 
 
Download the paper: 
 
The Benefits of Assuring Carbon Emission Disclosures (PDF 779KB) 
 
 
 
 
 
 
Differential Auditing Standards 
 
As the debate heats up on Australia’s one-size-fits-all auditing standards regime, the Institute has released a discussion paper on the issue. The paper, entitled Differential auditing standards, explores the issues and looks at possible alternatives for small and medium-sized entities in Australia. 
 
Download the paper: 
 
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. Are auditors now being held to unrealistic levels of expectation, compared with other professions?  
 
This paper looks at the expectations placed upon auditors compared to other professions, and concludes that a balanced approach is needed. 
 
Download the paper: 
 
Professional Judgment (PDF: 206KB)