31386 paragraphs found
See ASA 230, paragraph A8 , which provides further guidance on the nature of significant matters arising during the audit. …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit or a review of a financial report for a half-year, in accordance with the Corporations Act 2001 ; and an audit of a financial report, or a complete set of …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
This Auditing Standard is operative for financial reporting periods commencing on or after 1 January 2014. Early adoption is permitted. …
This Auditing Standard deals with the external auditor’s responsibilities if using the work of internal auditors. This includes using the work of the internal audit function in obtaining audit …
The use of internal auditors to provide direct assistance is prohibited in an audit or review conducted in accordance with the Australian Auditing Standards. [*] For a group audit, this prohibition extends to the use of internal auditors to provide …
This Auditing Standard does not apply if the entity does not have an internal audit function. (Ref: Para. A2) …
If the entity has an internal audit function, the requirements in this Auditing Standard relating to using the work of that function do not apply if: The responsibilities and activities of the function are not relevant to the audit; or Based on the …