31386 definitions found.
ASA 402
Footnote
10
See ASA 220 Quality Management for an Audit of a Financial Report and Other Historical Financial Information . …
ASA 402
Footnote
12
See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management , paragraphs 9-10 . …
ASA 501
Definition
Aus 0.1
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of financial …
ASA 501
Definition
Aus 0.2
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
ASA 501
Definition
Aus 0.3
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2010 . [Note: For operative dates of paragraphs changed or added by an amending Standard, see Compilation …
ASA 501
Definition
1
This Auditing Standard deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ASA 330, [1] ASA 500 [2] and other relevant Australian Auditing Standards, with respect to certain aspects of …
ASA 501
Footnote
1
See ASA 330 The Auditor’s Responses to Assessed Risks . …