31386 paragraphs found
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment . …
See ASA 700 Forming an Opinion and Reporting on a Financial Report . …
See ASA 315, paragraph 28 , requires the auditor to identify and assess the risk of material misstatement at the financial statement and assertion …
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 commencing on or after 1 January 20 10. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the user auditor’s responsibility to obtain sufficient appropriate audit evidence when a user entity uses the services of one or more service organisations. Specifically, it expands on how the user auditor applies …
Many entities outsource aspects of their business to organisations that provide services ranging from performing a specific task under the direction of an entity to replacing an entity’s entire business units or functions, such as the tax compliance …