31386 paragraphs found
(Ref: Para. 16(a) , A19-A20 ) The communication required by paragraph 16(a), and discussed in paragraphs A19–A20, may include such matters as: Accounting Policies The appropriateness of the accounting policies to the particular circumstances of the …
See ASQM 1 Quality Management for Firms that Perform Audits or Reviews of Financial Reports and other Financial Information, or Other Assurance or Related Services …
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. …
This Auditing Standard is operative for financial reporting periods ending on or after 1 January 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the auditor’s responsibility to plan an audit of a financial report. This Auditing Standard is written in the context of recurring audits. Additional considerations in an initial audit engagement are separately …
Planning an audit involves establishing the overall audit strategy for the engagement and developing an audit plan. Quality management at the engagement level in accordance with ASA 220 , in conjunction with adequate planning in accordance with this ASA, …
The objective of the auditor is to plan the audit so that it will be performed in an effective manner. …
The engagement partner and other key members of the engagement team shall be involved in planning the audit, including planning and participating in the discussion among engagement team members. …