(Ref: Para. A10) Jurisdictions that Do Not Have Authorised or Recognised Standards Setting Organisations or Financial Reporting Frameworks Prescribed by Law or Regulation  As explained in paragraph A10, when an entity is registered or operating in a …

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 responsibility to prepare audit documentation for an audit of a financial report.  Appendix 1 lists other Auditing Standards that contain specific documentation requirements and guidance.  The specific …

Audit documentation that meets the requirements of this Auditing Standard and the specific documentation requirements of other relevant Australian Auditing Standards provides:  Evidence of the auditor’s basis for a conclusion about the achievement of the …

Audit documentation serves a number of additional purposes, including the following:  Assisting the engagement team to plan and perform the audit.  Assisting members of the engagement team responsible for supervision to direct and supervise the audit …