31386 paragraphs found
This Auditing Standard requires the auditor to evaluate, based on the audit procedures performed and the audit evidence obtained, whether the accounting estimates and related disclosures are reasonable [7] in the context of the applicable financial …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
See ASA 450 Evaluation of Misstatements Identified during the Audit . …
See ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraph …
See also ASA 700 Forming an Opinion and Reporting on a Financial report, paragraph 13(c). …