31386 paragraphs found
This Auditing Standard does not deal with: Situations where the engagement team includes a member, or consults an individual or organisation, with expertise in a specialised area of accounting or auditing, which are dealt with in ASA 220; [1] or The …
The auditor has sole responsibility for the audit opinion expressed, and that responsibility is not reduced by the auditor’s use of the work of an auditor’s expert. Nonetheless, if the auditor using the work of an auditor’s expert, having followed this …
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraphs A10 , A20-A22 …
The objectives of the auditor are: To determine whether to use the work of an auditor’s expert; and If using the work of an auditor’s expert, to determine whether that work is adequate for the auditor’s …
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …