The Auditing, Assurance and Ethics Handbook 2021 from Chartered Accountants Australia and New Zealand (Chartered Accountants ANZ) is designed to meet the demands of the ever-changing business environment. Developed for Chartered Accountants, accountancy students and other professionals working in Australia, the Handbook is a comprehensive guide to the ethical, auditing and assurance standards and associated materials. A companion to the Handbook is Chartered Accountants ANZ’s Financial Reporting Handbook 2021, which contains the Australian and New Zealand Accounting Standards for for-profit entities. Together, these are part of the suite of products and services available to Chartered Accountants ANZ members and the student and business community.