Although the extent to which an entity’s policies and procedures, and processes and systems are formalised may vary, the auditor is still required to obtain the understanding in accordance with paragraphs 19, 21, 22, 24, 25 and 26. Examples: Some …

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 …

This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …

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 …

The nature and extent of risk assessment procedures to be performed the first time an engagement is undertaken may be more extensive than procedures for a recurring engagement.   In subsequent periods, the auditor may focus on changes that have occurred …

This Auditing Standard deals with the auditor’s responsibilities relating to the work of an individual or organisation in a field of expertise other than accounting or auditing, when that work is used to assist the auditor in obtaining sufficient …