532 definitions found.
GS 010
Definition
58
In certain circumstances the auditor may seek legal advice or professional consultation in preparing responses to issues raised in respect of a modified auditor’s opinion. If further information regarding such issues is required, it may be more …
GS 010
Definition
59
While responses given by the auditor will be supported by sufficient appropriate audit evidence, there is no obligation to take audit files into the AGM. The level of detail relating to specific issues, as contained in audit files, is not appropriate in …
GS 010
Definition
60
In accordance with section 250RA of the Act when the auditor is not able to attend an AGM and questions for the auditor have been notified, the auditor arranges for a representative to attend the meeting on the auditor’s behalf. In this situation, the …
GS 010
Definition
61
A question may arise at the AGM in relation to the audit to which the auditor is not able to provide an immediate response. For example, the auditor may wish to seek legal advice prior to providing the response. In these circumstances, the auditor, in …
GS 010
Definition
62
There is no equivalent International Standard on Auditing or International Auditing Practice Statement to this Guidance Statement. …