31386 paragraphs found
Planning and performing the audit with professional scepticism as required by ASA 200 [6] is therefore particularly important in this context, given the potential for undisclosed related party relationships and transactions. The requirements in this …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
This Auditing Standard deals with specific considerations by the auditor in obtaining sufficient appropriate audit evidence in accordance with ASA 330, [1] ASA 500 [2] and other relevant Australian Auditing Standards, with respect to litigation and claims …
See ASA 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of a Financial Report . …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph A52 …
The objectives of the auditor are: Irrespective of whether the applicable financial reporting framework establishes related party requirements, to obtain an understanding of related party relationships and transactions sufficient to be able: To recognise …