does not extend the requirements of the public sector auditor/assurance practitioner as stated in the AUASB Standards; …

refers to the requirements in the AUASB Standards to which the guidance is supplementary; and …

is consistent with the relevant AUASB Standards the guidance relates to. …

The present tense of verbs is used when it is the best form of expression. Use of the present tense does not create or imply mandatory …

The word “including” means a list of items or examples is provided but the list does not purport to contain all relevant items or examples and intentionally is not …

ASA 210 deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance. This …

establishing that certain preconditions for an audit are present before accepting the engagement; and …

confirming that there is a common understanding between the auditor and the entity of the terms of the audit engagement. …

The preconditions for an audit are defined in ASA 210, paragraph 4, to mean the use by management of an acceptable financial reporting framework in the preparation of the financial report and the agreement of management to the premise on which an audit is …

In the public sector, law or regulation governing the operations of public sector audits generally mandate the appointment of a public sector auditor and commonly set out the public sector auditor’s responsibilities, functions and powers, including the …