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Chartered Accountants Australia and New Zealand's Financial Reporting Handbook: Public Benefit Entities 2017 incorporates a comprehensive listing of New New and revised Auditor Reporting standards designed to enhance auditor's reports for investors and other users of financial statements, as well as changes IAASB 2016–2017 SUPPLEMENT TO THE HANDBOOK OF INTERNATIONAL The objective of an audit of financial statements is for the auditor to form an. It also includes the Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities. DOWNLOAD PDF (4.3 MB) · DOWNLOAD PDF (4.9 MB). 2017 Integrated Report. Available at: aicpacima.com/content/dam/aicpanas/downloadabledocuments/association-integrated-report-2017.pdf (Accessed 23Sections of the Financial Reporting Manual have been updated as of December 1, 2017. These sections have been marked with the date tag, “Last updated: financial reporting (section 5) and auditing (section 6) of IFAD-financed projects. session on 12 December 2017, and specific related project documents,