In Enhancing Auditor Professional Skepticism, they advise auditors to approach each engagement using a âprofessional skepticism continuumâ where the appropriate level of skepticism depends on the risk characteristics of the area under audit.
1 The distance from Sydney (SYD) to Auckland (AKL) is 2160 kilometres or 1339 miles.  Air New Zealand, Qantas, Jetstar Airways, Aerolineas Argentinas, LAN Airlines and Emirates offer direct flights to Auckland (AKL) from Sydney (SYD).
Its around 3 hours to NZ from Australia. Most qantas flights get into sydney at 6:30am from manila. Qantas or phil the quickest to get here otherwise it a night spent somewhere. if direct flight just 5 hrs, but if via Sidney, no. of hrs of stop over + 1.5, Sidney to wellington.