31386 paragraphs found
This section identifies the specific paragraphs or sections of the AUASB Standard the supplementary guidance relates to. …
Definitions necessary to understand guidance provided in this GS are included with the topic specific guidance it relates to. …
This section sets out supplementary application and other explanatory material to assist the auditor/assurance practitioner to achieve the objectives of the relevant AUASB …
The following drafting conventions apply to guidance material included in this GS: …
Words such as “should”, “shall” or “must”, or any other term that denotes something as a mandatory requirement, are not to be used, except when repeating or referring to the requirements from relevant AUASB …
Guidance supports the general requirements and application and explanatory material contained in AUASB Standards, and: …