31386 paragraphs found
The auditor shall express an unmodified opinion when the auditor concludes that the financial report is prepared, in all material respects, in accordance with the applicable financial reporting …
If the auditor: concludes that, based on the audit evidence obtained, the financial report as a whole is not free from material misstatement; or is unable to obtain sufficient appropriate audit evidence to conclude that the financial report as a whole is …
If the financial report prepared in accordance with the requirements of a fair presentation framework does not achieve fair presentation, the auditor shall discuss the matter with management and, depending on the requirements of the applicable financial …
When the financial report is prepared in accordance with a compliance framework, the auditor is not required to evaluate whether the financial report achieves fair presentation. However, if in extremely rare circumstances the auditor concludes that such …
Auditor’s Report for Audits Conducted in Accordance with Australian Auditing Standards Title …
The auditor’s report shall have a title that clearly indicates that it is the report of an independent auditor. (Ref: Para. A20) …
Application of a Systematic and Disciplined Approach (Ref: Para. 15(c)) …
The application of a systematic and disciplined approach to planning, performing, supervising, reviewing and documenting its activities distinguishes the activities of the internal audit function from other monitoring controls that may be performed within …
Factors that may affect the external auditor’s determination of whether the internal audit function applies a systematic and disciplined approach include the following: The existence, adequacy and use of documented internal audit procedures or guidance …