31386 paragraphs found
The auditor may use automated tools and techniques to understand flows of transactions and processing as part of the auditor’s procedures to understand the information system. An outcome of these procedures may be that the auditor obtains information …
In some jurisdictions, final approval of the financial report by shareholders is required before the financial report is issued publicly. In these jurisdictions, final approval by shareholders is not necessary for the auditor to conclude that sufficient …
Auditor’s Report Prescribed by Law or Regulation (Ref: Para. 50 ) …
ASA 200 explains that the auditor may be required to comply with legal or regulatory requirements in addition to Australian Auditing Standards. [38] When the differences between the legal or regulatory requirements and Australian Auditing Standards …
Where specific requirements in a particular jurisdiction do not conflict with Australian Auditing Standards, the layout and wording required by paragraphs 21–49 assist users of the auditor’s report in more readily recognising the auditor’s report as a …
Law or regulation may require the auditor to provide additional information about the audit that was performed, which may include information that is consistent with the objectives of ASA 701, or may prescribe the nature and extent of communication about …
The Australian Auditing Standards do not override law or regulation that governs an audit of a financial report. When ASA 701 is applicable, reference can only be made to Australian Auditing Standards in the auditor’s report if, in applying the law or …
ASA 210 deals with circumstances where law or regulation of the relevant jurisdiction prescribes the layout or wording of the auditor’s report in terms that are significantly different from the requirements of Australian Auditing Standards, which in …