31386 paragraphs found
See ASA 540 Auditing Accounting Estimates and Related Disclosures , paragraphs 16-17 . …
See ASA 720 The Auditor’s Responsibilities Relating to Other Information , paragraphs 12(a) and A1-A3 . …
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. …
Early adoption, in conjunction with ASA 540 Auditing Accounting Estimates and Related Disclosures, permitted. …
This Auditing Standard is operative for financial reporting periods ending on or after 15 December 2016. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …