31386 paragraphs found
To illustrate the progressive approach to be adopted in conducting a SSGA and a MSE, Table 2 lists the main phases and steps in an assurance engagement under the AUASB Standards. Table 2: The Main Phases and Steps in a SSGA and a MSE for an Assurance …
Quality control and documentation requirements are found in the AUASB Standards comprising: the Australian Auditing Standards, Standards on Review Engagements, Standards on Assurance Engagements and Standards on Related Services. They include, but are …
This section of GS 022 provides guidance to auditors on addressing a selection of the practical application issues that may arise in a SSGA or a MSE. (Ref: …
The practical issues discussed below are considered and resolved by the auditor in the context of the auditor’s obligations under the AUASB Standards and relevant ethical standards [13] to confirm the terms of the engagement in writing. Each SSGA and/or …
See ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements . …
Requirements to agree the terms of engagements are found in: The AUASB Standards comprising: the Australian Auditing Standards, Standards on Review Engagements, Standards on Assurance Engagements and Standards on Related Services, ASA 210 Agreeing the …
The key to an effective and efficient approach is for the auditor to consider of each SSGA and/or section of a MSE as a separate engagement in its own right and therefore requiring its own planning, performance and discrete file, or section of a file, …
Due to the nature of a SSGA or a MSE, determining the appropriate substantive procedures, including the use of sampling, and the extent of work to be performed, may present difficulties. In such cases, the auditor returns to basic principles, namely: …