31386 definitions found.
ASA 700
Definition
Aus A34.1
The identification of the relevant ethical requirements increases transparency about those requirements relating to the particular audit engagement. ASA 200 explains that the auditor is subject to the relevant ethical requirements as described in …
ASA 700
Definition
A35
In some jurisdictions, relevant ethical requirements may exist in several different sources, such as the ethical code(s) and additional rules and requirements within law and regulation. When the independence and other relevant ethical requirements are …
ASA 700
Definition
A36
Law or regulation, Australian Auditing Standards or the terms of an audit engagement may require the auditor to provide in the auditor’s report more specific information about the sources of the relevant ethical requirements, including those pertaining to …
ASA 700
Definition
A37
In determining the appropriate amount of information to include in the auditor’s report when there are multiple sources of relevant ethical requirements relating to the audit of the financial report, an important consideration is balancing transparency …
Some financial reporting frameworks allow smaller entities to provide simpler and less detailed disclosures in the financial report. However, this does not relieve the auditor of the responsibility to obtain an understanding of the entity and its …
ASA 700
Definition
A38
In group audits when there are multiple sources of relevant ethical requirements, including those pertaining to independence, the reference in the auditor’s report to the jurisdiction ordinarily relates to the relevant ethical requirements that are …
ASA 700
Definition
A39
The Australian Auditing Standards do not establish specific independence or ethical requirements for auditors, including component auditors, and thus do not extend, or otherwise override, the independence requirements of the relevant ethical requirements …
ASA 700
Definition
A40
Law or regulation may require communication of key audit matters for audits of entities other than listed entities, for example, entities characterised in such law or regulation as public interest …