31386 definitions found.
ASA 540
Definition
9
This Auditing Standard requires the auditor to evaluate, based on the audit procedures performed and the audit evidence obtained, whether the accounting estimates and related disclosures are reasonable [7] in the context of the applicable financial …
ASA 540
Footnote
1
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
ASA 540
Footnote
2
See ASA 330 The Auditor’s Responses to Assessed Risks . …
ASA 540
Footnote
3
See ASA 450 Evaluation of Misstatements Identified during the Audit . …
ASA 540
Footnote
5
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph …
ASA 540
Footnote
7
See also ASA 700 Forming an Opinion and Reporting on a Financial report, paragraph 13(c). …
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