31386 paragraphs found
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures , permitted. …
See ASA 200, paragraph A56 and ASA 101 Preamble to AUASB Standards , paragraphs A33-A35 . …
This Auditing Standard applies to: an audit of a financial report for a financial year, or an audit 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 financial …
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted. …
This Auditing Standard is operative for financial reporting periods ending on or after 15 December 201 6. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
See ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures. …
This Auditing Standard deals with the auditor’s responsibility to communicate key audit matters in the auditor’s report. It is intended to address both the auditor’s judgement as to what to communicate in the auditor’s report and the form and content of …