31386 paragraphs found
The engagement partner shall have competence in assurance skills and techniques and in financial reporting, and capabilities, including having sufficient time, appropriate to the engagement circumstances. (Ref: Para. A26 …
The requirements and underlying concepts relating to materiality are found in the relevant AUASB Standards [31] and they apply equally to a SSGA or a …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards …
As indicated in Example 1 above, the engagement requirements may ask for reporting of all exceptions identified in the course of the engagement. The criteria for any such reporting are established during the engagement planning stage. For example, if …
See ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information . …
In certain circumstances, the audit or other assurance mandate, or a prescribed auditor’s report, may require reporting that uses precise terms such as “…is correct”. This suggests that “materiality” is not to be applied by the auditor and that the …
See ASA 530 Audit Sampling , and where relevant, the applicable ASAEs. …