31386 paragraphs found
This section of the GS provides supplementary application and other explanatory material in relation to selected issues identified as presenting challenges in applying Auditing Standard ASA 570 Going Concern in the public sector. It does not contain any …
For example, see Australian Accounting Standard AASB 101 Presentation of Financial Statements , paragraphs 25-26. …
ASA 570, paragraph A2 , provides limited application guidance relevant to the public sector in the form of examples of situations where going concern risks may arise in the public sector and of events and conditions that may cast significant doubt on an …
This section of the GS provides supplementary guidance to reflect the public sector perspective on going concern related to: The concept of going concern in the public sector (ASA 570, paragraphs 2 and A2 ). Risk assessment procedures and related …
Accounting Standard AASB 1049 Whole of Government and General Government Sector Financial Reporting . …
The Australian Bureau of Statistics publication Australian System of Government Finance Statistics: Concepts, Sources and Methods …
Audit Offices generally will have internal policies or procedures in place to respond to different signing arrangements and to clarify the respective leadership roles and responsibilities of the Signing Officer and Engagement Leader to ensure the …
Where the Signing Officer and Engagement Leader are not the same individual, the Signing Officer and Engagement Leader typically work collaboratively such that both the Engagement Leader and Signing Officer can be satisfied that the audit has been …
Where the Engagement Leader assigned responsibility for the audit engagement and its performance in practice is not the Signing Officer for the engagement, Audit Offices may consider clarifying in their policies or …