31386 definitions found.
ASA 620
Definition
2
This Auditing Standard does not deal with: Situations where the engagement team includes a member, or consults an individual or organisation, with expertise in a specialised area of accounting or auditing, which are dealt with in ASA 220; [1] or The …
ASA 620
Definition
3
The auditor has sole responsibility for the audit opinion expressed, and that responsibility is not reduced by the auditor’s use of the work of an auditor’s expert. Nonetheless, if the auditor using the work of an auditor’s expert, having followed this …
ASA 620
Footnote
1
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraphs A10 , A20-A22 …
ASA 620
Definition
5
The objectives of the auditor are: To determine whether to use the work of an auditor’s expert; and If using the work of an auditor’s expert, to determine whether that work is adequate for the auditor’s …
ASA 620
Definition
6
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
ASA 620
Definition
Aus 6.1
“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …
Types of Risk Assessment Procedures (Ref: Para. 14) …