31386 paragraphs found
ASA 230 establishes documentation requirements in those rare and exceptional circumstances where the auditor is unable to comply with a relevant requirement. [32] Australian Auditing Standards do not call for compliance with a requirement that is not …
Where in rare and exceptional circumstances, factors outside the auditor’s control prevent the auditor from complying with an essential procedure contained within a relevant requirement, compliance with Australian Auditing Standards can still be …
Whether an objective has been achieved is a matter for the auditor’s professional judgement. That judgement takes account of the results of audit procedures performed in complying with the requirements of the Australian Auditing Standards, and the …
Audit documentation that meets the requirements of ASA 230 and the specific documentation requirements of other relevant Australian Auditing Standards provides evidence of the auditor’s basis for a conclusion about the achievement of the overall …
ASA 250 [27] provides further guidance with respect to the auditor’s determination of whether reporting identified or suspected non‑compliance with laws or regulations to an appropriate authority outside the entity is required or appropriate in the …