31386 paragraphs found
Other pronouncements of the AUASB, including ASRE 2400 [5] and ASAE 3000, [6] also establish requirements for the engagement partner for the management of quality at the engagement …
See Australian Standard on Review Engagements (ASRE) 2400 Review of a Financial Report Performed by an Assurance Practitioner Who is Not the Auditor of the Entity …
See Australian Standard on Assurance Engagements (ASAE) 3000 , Assurance Engagements Other than Audits or Reviews of Historical Financial Information …
The APESB Code [7] contains requirements and application material for members that enable members to meet their responsibility to act in the public interest. As indicated in paragraph 15 , in the context of engagement performance as described in this …
See The Accounting Professional & Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (APESB …
The firm may use different terminology or frameworks to describe the components of its system of quality management. …
Examples of the interconnected nature of the components include the following: The firm’s risk assessment process sets out the process the firm is required to follow in implementing a risk-based approach across the system of quality management. The …
Reasonable assurance is obtained when the system of quality management reduces to an acceptably low level the risk that the objectives stated in paragraph 14(a) and (b) are not achieved. Reasonable assurance is not an absolute level of assurance, because …