31386 paragraphs found
ASAE 3100 Compliance Engagements , which is to be read in conjunction with ASAE 3000 Assurance Engagements Other Than Audits or Reviews of Historical Financial Information , is applicable to the conduct of the compliance engagement of SMSFs. For example, …
See Guidance Statement GS 011 Third Party Access to Audit Working Papers , paragraph 14 . …
In Australia, the applicable code of ethics of the professional accounting bodies is APES 110 Code of Ethics for Professional Accountants (including Independence Standards) , as issued by the APESB. The Code has been adopted by CPA Australia, IPA and CA …
IT environment – The IT applications and supporting IT infrastructure, as well as the IT processes and personnel involved in those processes, that an entity uses to support business operations and achieve business strategies. For the purposes of this ASA: …
A “grant acquittal” is the term used where there is a requirement, generally arising pursuant to a grant agreement, to conduct an audit, a review or agreed-upon procedures and can relate to a single-subject matter or multiple subject matters. (Ref: …