For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …

In some cases where attendance is impracticable, alternative audit procedures, for example inspection of documentation of the subsequent sale of specific inventory items acquired or purchased prior to the physical inventory counting, may provide …

In other cases, however, it may not be possible to obtain sufficient appropriate audit evidence regarding the existence and condition of inventory by performing alternative audit procedures.  In such cases, ASA 705 requires the auditor to modify the …

Inventory under the Custody and Control of a Third Party Confirmation (Ref: Para. 8(a) ) …

ASA 505 [8 ] establishes requirements and provides guidance for performing external confirmation procedures. …

Other Audit Procedures (Ref: Para. 8(b) ) …

Depending on the circumstances, for example where information is obtained that raises doubt about the integrity and objectivity of the third party, the auditor may consider it appropriate to perform other audit procedures instead of, or in addition to, …

[Deleted by the AUASB.  Refer ASA 502 Audit Evidence—Specific Considerations for Litigation and Claims ] …

(Ref: Para. 13 ) …

Depending on the applicable financial reporting framework, the entity may be required or permitted to disclose segment information in the financial report.  The auditor’s responsibility regarding the presentation and disclosure of segment information is …