31386 paragraphs found
The examples provided cover a broad range of matters; however, not all matters are relevant to every group audit engagement and the list of examples is not exhaustive. Group-Wide Controls Group-wide controls may include a combination of the following: …
For the purposes of this Auditing Standard, the following terms have the meanings attributed below: …
Fraud means an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal …
Fraud risk factors means events or conditions that indicate an incentive or pressure to commit fraud or provide an opportunity to commit …
The auditor, assurance practitioner, engagement quality control reviewer, and firm shall comply with relevant ethical requirements, including those pertaining to independence, when performing audits, reviews and other assurance …
When establishing whether the preconditions for an assurance engagement as required by ASAE 3000 are present, the assurance practitioner is required to assess the appropriateness of the subject matter. [8] In doing so, the assurance practitioner shall …
(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 …