(Ref: Para. 2 , 4 , 12(c) , A8 , A66 ) Introduction In identifying, assessing and responding to the risks of material misstatement at the assertion level for an accounting estimate and related disclosures, this Auditing Standard requires the auditor to …

(Ref: Para. A146 ) Matters that the auditor may consider communicating with those charged with governance with respect to the auditor’s views about significant qualitative aspects of the entity’s accounting practices related to accounting estimates and …

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 201 0.  [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …

This Auditing Standard deals with the auditor’s responsibilities relating to related party relationships and transactions in an audit of a financial report.  Specifically, it expands on how ASA 315, [1] ASA 330, [2] and ASA 240 [3] are to be applied in …