See ASA 560 Subsequent Events , paragraph 14 . …

See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraph 14 and ASA 300 Planning an Audit of a Financial Report , paragraph 8(e) …

See ASA 620 Using the Work of an Auditor’s Expert. …

See ASA 330, paragraph 7(b) . …

See ASA 315, paragraph 31 and 34 …

See ASA 570 Going Concern. …

See ASA 315, paragraph 16 …

See Accounting Standard AASB 13 , paragraph 92. …

See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report. …

See ASA 500, Paragraph A31 . …