539 definitions found.
GS 010
Definition
36
Depending on the questions asked the auditor may also communicate that assurance is not provided on internal control, but rather that control procedures are examined only to the extent that reliance thereon might enable modification to the nature, timing …
GS 010
Definition
37
The auditor may receive a question in relation to how they have addressed the risk of fraud when conducting the audit. The auditor responds to questions about fraud based on the specific circumstances of the entity, and may consider referencing to ASA 240 …
GS 010
Definition
38
Depending on the specific circumstances of the entity, auditors may receive questions in relation to their responsibilities in relation to going concern. Responses to questions on going concern may detail the responsibilities of management and those …
GS 010
Definition
39
Responses to questions on the responsibilities of the auditor, may be provided in the context of ASA 570 which requires the auditor: To obtain sufficient appropriate evidence regarding, and conclude on, the appropriateness of management’s use of the going …
GS 010
Definition
40
Auditors may receive questions on how emerging risk areas, such as climate-related risks, cyber security risks [24] and public health risks, have been addressed during the audit. The auditor’s response to these questions may be based on the auditor’s …
GS 010
Definition
6
For the purposes of this Guidance Statement the following items have the meaning attributed in the Australian Auditing Standards and reproduced below: Those charged with governance means the person(s) or organisation(s) (for example, a corporate trustee) …
GS 010
Definition
7
Section 250PA (1) of the Act states: “A member of a listed company who is entitled to cast a vote at the AGM may submit a written question to the auditor under this section if the question is relevant to: the content of the auditor’s report to be …
GS 010
Definition
8
In accordance with section 250PA(3) of the Act, the listed company must pass the question on to the auditor as soon as practicable after the question is received by the company, even if the company believes the question is not relevant to the matters …
GS 010
Definition
9
In accordance with sections 250PA(4) and (5) of the Act, the auditor must prepare, and give to the listed company, a list of the questions that the listed company has passed on to the auditor and which of the questions the auditor considers to be relevant …
GS 010
Definition
10
In accordance with section 250PA(9) the listed company must, at or before the start of the AGM, make copies of the question list reasonably available to the members attending the …