119 paragraphs found
Management – The person(s) with executive responsibility for the conduct of the entity’s operations. For some entities in some jurisdictions, management includes some or all of those charged with governance, for example, executive members of a governance …
(Ref: Para. 3 ) This appendix identifies paragraphs in ASQC 1 [28] and other Australian Auditing Standards that require communication of specific matters with those charged with governance. The list is not a substitute for considering the requirements and …
(Ref: Para. 16(a) , A19-A20 ) The communication required by paragraph 16(a), and discussed in paragraphs A19–A20, may include such matters as: Accounting Policies The appropriateness of the accounting policies to the particular circumstances of the …
See ASQC 1 Quality Control for Firms that Perform Audits and Reviews of Financial Reports and other Financial Information, and Other Assurance and Related Services Engagements. …
The objectives of the auditor are: To communicate clearly with those charged with governance the responsibilities of the auditor in relation to the financial report audit, and an overview of the planned scope and timing of the audit; To obtain from those …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
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 ending on or after 15 December 2016 . [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …