31386 paragraphs found
See ASA 805 Special Considerations—Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement …
See GS 017 Prudential Reporting Requirements for Auditors of a Life Company . …
The AUASB recognises that a SSGA and a MSE may give rise to specific issues, including: Determining which AUASB Standards and requirements are relevant, and how to apply them. Planning and performing the engagement effectively and efficiently to address …
This Guidance Statement refers to the requirements and approaches contained in the AUASB Standards by way of addressing a selection of common practical application issues. …
See GS 003 Audit and Review Requirements for Australian Financial Services Licensees under the Corporations Act 2001 . …
The objective of the auditor is to evaluate: The effect of identified misstatements on the audit; and The effect of uncorrected misstatements, if any, on the financial …
See ASRS 4400 Agreed-upon Procedures Engagements to Report Factual Findings . …