The Institute of Chartered Accountants in Australia
You should review the relevant parts of the following resources in your research: � Website: The Institute of Chartered Accountants in Australia (ICAA) Available from:http://www.charteredaccountants.com.au
� Prescribed subject text: Modern Auditing & Assurance Services by Leung, 5th edition plz be aware that what are the major change? what are the purpose? who is involve in this change? what are the effects in relate to the change for the auditors?