31386 paragraphs found
APES 110 specifies Independence Standards , which set out requirements and application material on how to apply the conceptual framework to maintain independence when performing audits, reviews or other assurance engagements. The auditor, assurance …
APES 110 describes independence as comprising both independence of mind and independence in appearance. Independence safeguards the ability to form an assurance conclusion without being affected by influences that might compromise that conclusion. …
The fundamental principles in APES 110 are reinforced in particular by: The leadership of the firm; Education and training; Monitoring; and A process for dealing with …
The definition of terms in APES 110 may differ from the definitions of those terms in Australian Auditing Standards including terms defined in ASQM 1 , ASA 200 and ASA 220 Quality Management for an Audit of a Financial Report and Other Historical …
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 2010. [Note: For operative dates of paragraphs changed or added by an Amending Standard, see Compilation …
This Auditing Standard deals with the auditor’s responsibilities in agreeing the terms of the audit engagement with management and, where appropriate, those charged with governance. This includes establishing that certain preconditions for an audit, …
The objective of the auditor is to accept or continue an audit engagement only when the basis upon which it is to be performed has been agreed, through: Establishing whether the preconditions for an audit are present; and Confirming that there is a …