31386 paragraphs found
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted. …
This Auditing Standard deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ASA 330, [1] ASA 500 [2] and other relevant Australian Auditing Standards, with respect to certain aspects of …
If inventory is material to the financial report, the auditor shall obtain sufficient appropriate audit evidence regardi ng the existence and condition of inventory by: Attendance at physical inventory counting, unless impracticable, to: (Ref: Para . …
ASA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph Aus 13.2 , defines the term “financial …
Depending on the applicable financial reporting framework, the entity may be required or permitted to disclose segment information in the financial report. The auditor’s responsibility regarding the presentation and disclosure of segment information is …