The Appendix to this Auditing Standard provides illustrations of how the requirement in paragraph  34(b) would be applied when the Australian Accounting Standards are the applicable financial reporting framework.  If an applicable financial reporting …

Oversight of the financial reporting process (Ref: Para.  35 ) …

When some, but not all, of the individuals involved in the oversight of the financial reporting process are also involved in preparing the financial report, the description as required by paragraph  35 may need to be modified to appropriately reflect the …

Auditor’s Responsibilities for the Audit of the Financial Report (Ref: Para.  37–40 ) …

The description of the auditor’s responsibilities as required by paragraphs 37–40 may be tailored to reflect the specific nature of the entity, for example, when the auditor’s report addresses a group’s financial report.  [Aus] Illustration 2A in the …

Objectives of the auditor (Ref: Para.  38(a) ) …

The auditor’s report explains that the objectives of the auditor are to obtain reasonable assurance about whether the financial report as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that …

The Entity and Its Environment (Ref: Para. 19(a) ) The Entity’s Organisational Structure, Ownership and Governance, and Business Model (Ref: Para. 19(a)(i) ) The entity’s organisational structure and …

Description of materiality (Ref: Para.  38(c) ) …

The Appendix to this Auditing Standard provides illustrations of how the requirement in paragraph  38(c) , to provide a description of materiality, would be applied when the Australian Accounting Standards are the applicable financial reporting …