31386 paragraphs found
Because of the significance of the premise to the conduct of an audit, the auditor is required to obtain the agreement of management and, where appropriate, those charged with governance that they acknowledge and understand that they have the …
The mandates for audits of financial reports of public sector entities may be broader than those of other entities. As a result, the premise, relating to management’s responsibilities, on which an audit of the financial report of a public sector entity …
The opinion expressed by the auditor is on whether the financial report is prepared, in all material respects, in accordance with the applicable financial reporting framework. The form of the auditor’s opinion, however, will depend upon the applicable …
Where the financial reporting framework is a fair presentation framework, as is generally the case for a general purpose financial report, the opinion required by the Australian Auditing Standards is on whether the financial report is presented fairly, in …
The auditor is subject to relevant ethical requirements, including those pertaining to independence relating to audit engagements as defined in ASA 102. …
ASQC 1 [9] deals with the firm’s responsibilities to establish and maintain its system of quality control for audit engagements. [10] ASQC 1 sets out the responsibilities of the firm for establishing policies and procedures designed to provide it with …