71 paragraphs found
… Tests of controls, when required by the Australian Auditing Standards or when the auditor has chosen to do so; …
… used as audit evidence, is subject to paragraph 7 of this Auditing Standard, being information from an external …
When designing and performing audit procedures, the auditor shall consider the relevance and reliability of the information to be used as audit evidence, including information obtained from an external information source. …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards . …
Other matters that may be relevant include: The relevance of the management’s expert’s competence to the matter for which that expert’s work will be used, including any areas of specialty within that expert’s field. For example, a particular actuary may …
The objective of the auditor is to design and perform audit procedures in such a way as to enable the auditor to obtain sufficient appropriate audit evidence to be able to draw reasonable conclusions on which to base the auditor’s …
As explained in ASA 200, [10] reasonable assurance is obtained when the auditor has obtained sufficient appropriate audit evidence to reduce audit risk (that is, the risk that the auditor expresses an inappropriate opinion when the financial report is …
In some situations, there may be only one provider of certain information, for example, information from a central bank or government, such as an inflation rate, or a single recognised industry body. In such cases, the auditor’s determination of the …
… to the auditor’s work in accordance with Australian Auditing Standards and evaluating the implications of such …
… For the purposes of this Auditing Standard, the following terms have the meanings …