31386 paragraphs found
In some cases, law or regulation may require a reference to the work of a service auditor in the user auditor’s report, for example, for the purposes of transparency in the public sector. In such circumstances, the user auditor may need the consent of …
The fact that a user entity uses a service organisation does not alter the user auditor’s responsibility under the Australian Auditing Standards to obtain sufficient appropriate audit evidence to afford a reasonable basis to support the user auditor’s …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraphs 4 and A2-A3 …
See ASA 600 Special Considerations—Audits of a Group Financial Report (Including the Work of Component Auditors) , paragraphs 2 and 19 …
See ASA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management , paragraphs 9-10 . …