31386 paragraphs found
See ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information , paragraphs A10 , A20-A22 …
The objectives of the auditor are: To determine whether to use the work of an auditor’s expert; and If using the work of an auditor’s expert, to determine whether that work is adequate for the auditor’s …
For purposes of the Australian Auditing Standards, the following terms have the meanings attributed below: …
Auditor’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the auditor to assist the auditor in obtaining sufficient appropriate audit evidence. An auditor’s …
“Partner” and “firm” should be read as referring to their public sector equivalents where relevant. …
Expertise means skills, knowledge and experience in a particular field. …
Management’s expert means an individual or organisation possessing expertise in a field other than accounting or auditing, whose work in that field is used by the entity to assist the entity in preparing the financial …