31386 paragraphs found
The auditor shall comply with relevant ethical requirements, including those pertaining to independence, relating to a financial report audit engagement. …
The auditor shall plan and perform an audit with professional scepticism recognising that circumstances may exist that cause the financial report to be materially misstated. …
The auditor shall exercise professional judgement in planning and performing an audit of a financial report. (Ref: Para. A25‑A29) …
To obtain reasonable assurance, the auditor shall obtain sufficient appropriate audit evidence to reduce audit risk to an acceptably low level and thereby enable the auditor to draw reasonable conclusions on which to base the auditor’s opinion. …
Complying with Australian Auditing Standards Relevant to the Audit …
The auditor shall comply with all Australian Auditing Standards relevant to the audit. An Auditing Standard is relevant to the audit when the Auditing Standard is in effect and the circumstances addressed by the Auditing Standard exist. …
The auditor shall have an understanding of the entire text of an Auditing Standard, including its application and other explanatory material, to understand its objectives and to apply its requirements properly. …
The auditor shall not represent compliance with Australian Auditing Standards in the auditor’s report unless the auditor has complied with the requirements of this Auditing Standard and all other Australian Auditing Standards relevant to the audit. …