Event details

ACT Chapter Members Meeting - ONLINE

This joint meetting with CPA Australia and their ACT offices will be held on Tuesday,  27 September at 12:30 pm.

The meeting will be conducted in a hybrid format.

'Going concern research' and Reporting Existential Threats in Performance Audits

Performance Audits are designed around a risk based Audit Work Program. The Audit scope and objectives are developed to focus the activities of an audit.

What happens when other significant issues are identified at the time of the audit, either by the auditor, from other areas of the agency, or from external influences. ‘Going concern’ considerations can be a subset of the potential significant issues which can arise. Do environmental and security issues now pose existential threats?

What action can an auditor take and how can this be balanced as part of the audit process?

Our subject matter experts will provide a commentary and invite audience input in this important area.


Madhukar Singh, Lecturer, Research School of Accounting, ANU College of Business and Economics

Madhukar Singh is an auditing lectureer in the Research School of Accounting at the Australian National University. His research interests are in the areas of auditor reporting, auditor independence,  financial reporting quality, and the role of corporate governance in financial reporting processes. During his PhD candidature of Monash University, Madhukar investigated how power of audit committees are associated with financial reporting quality.  His paper examining audit firm alumni relationships has recently appeared in the Contemporary Accounting Research journal."

Gaye Shenton FCPA IIA

Gaye has more the 20 years of professional experience which she has accumulated working across finance, audit and governance roles within federal public sector and contracting to the public sector. She has significant experience in risk management, performance audits including financial audits,  governance, projects and financial management.  Specifically, Gaye brings a strong  and extensive background in change management, business improvement and transformation, to aid organisations in achieving their corporate objectives.

Please note:

Times stated is Canberra time (AEST).

Registrations close on Monday, 26 September 2022,  5:00 pm.


Register now

Venue and date:

Date: Tuesday, 27 September 2022 - 12:30 PM to 1:30 PM

Location: -


Status: Available


Member: $0.00

Non-member: $35.00

Duration and CPE: 1.00 hours

For more information please contact Kristina Calisin

+61 2 9267 9155